m 


IN  RELATION  TO 


C5 

I 


COMMISSIONERS  AND  COLLECTORS 


OF    THE 


Ipublic  revenue,  etc. 


NOW  IN  FORCE 


PUBLISHED    BY    THE    AUDITOR   OF    PUBLIC    ACCOUNTS 


Hicl)m0n&,  \)a. 


PRINTED   AT  TTFE  ENQUIRER  BOOK  AND  JOB  OFFICE. 

i  1860.  * 


IN  RELATION  TO 


COMMISSIONERS  AND  COLLECTORS^ 


PUBLIC  REVENUE,  ETC 


NOW  IN  FORCE. 


PUBLISHED    BY    THE    AUDITOR   OF    PUBLIC    ACCOUNTS. 


Ricljmonb,  ba. 

PRINTED  AT  THE  ENQUIRER  BOOK  AND  JOB  OFFICE. 

1860, 


COUNTY    AND   CORPORATION    OFFICERS. 


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COUNTY    AND    CORPOUATION    OFFICERS. 


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C.  A.  Branch. 
C.  B.  Harding. 
Andrew  Parks. 
Geo.  W.  Lewis. 
J.  M.  JetTries. 
Thos.  O.  Dabney. 
Saml  Grcsham. 
John  D.  Sharp. 
Geo.  J.  Arnold. 
J.  S.  Samuels. 

C.  B.  Tibbs. 
James  L.  Gordon. 
Thomas  C.  Elder. 
A.  R.  Blakey. 

A.  F.  Hayniond. 
James  M.  Hoge. 
James  H.  Couch. 
John  W.  Jarvis. 
Thomas  0.  Goode. 
A.  Mahood. 
R.  L.  Montague. 
Arch'd  Peery. 
P.  H.  Keck. 
John  Echols. 
John  J.  Wade. 
■  R.  C.  Gustin. 
R.  II.  Riddick,  jr. 
Robert  Whitehead. 
R.  T.  Lacy. 
Ro.  Dunla|). 

D.  J.  Godwin. 
W.  T.  Fitchett, 
T.  E.  Belts. 

L.  E.  Bonldin. 

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John  A.  Henley, 
Ro.  T.  Brown, 
A.  W.  (iuarrier, 
Wm.  S.  Brown, 
Ro.  Pollard,  jr. 
James  O.  Pollard, 
Warner  Eubank, 
R.  M.  Hamblin, 
G.  J.  Butcher, 
Wm.  Straiton, 
James  Sinclair, 
D.  M.  Hunter, 
W.  W.  Webb, 

F.  H.  Hill, 
Thomas  (J.  Watson, 
James  Whittingham, 
C.  B.  Waggener, 

S.  G.  Miller, 
R.  F.  Clack, 
Wm.  A.  Mahood, 
P.  T.  Woodward, 
Malcolm  McNeil, 
Lewis  S.  Layton, 

G.  W.  Hutchinson, 
James  M.  Wade, 
L.  S.  Allen. 

P.  B.  Prentis, 
Orville  Loving, 
John  y.  Christian, 
Ro.  Hamilton, 
Leroy  G.  Edwards, 
L.  Harmanson, 
A.  J.  Brent, 
Rich'd  Epes, 

o 

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O 

W.  H.  E.  Morecock,      - 
Thos.  A.  Moore, 

A.  W.  tluarrier, 
Wm.  S.  Brown, 
Ro.  Pollard,  jr. 
James  O.  Pollard, 
Warner  Eubank, 
H.  J.  Morgan, 
John  Morrow, 
Wm.  Stration. 
Geo.  K.  Fox,  jr. 

D.  M.  Hunter, 
W.  W.  Webb, 

F.  II.  Hill, 

B.  F.  Hamilton, 

E.  H.  Caldwell, 
J.  H.  Holloway, 
S.  G.  Miller, 

R.  F.  Clack, 

C.  W.  Calfee, 

P.  T.  Woodward, 
Malcolm  McNeil, 
M.  M.  Dent, 

G.  W.  Ilulchinsoii, 
James  M.  Wade, 
C.  T.  O'Ferrall, 

P.  B.  Preniis, 
S.  H.  Loving, 
.John  D.  Christian, 
Ro.  Hamilton, 
Leroy  G.  Edwards, 
L.  Harmanson, 
M.  B.  Cralle, 
Rich'd  Epes, 

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Henley  L.  Taylor, 

S.imuel  .Stone, 

R.  M.  Malcolm  and  J.  W.  Field, 

Ro.  Coakley, 

Joseph  I'rownley, 

.Sar.iuel  Itobinson. 

Bidkar  George, 

E.  B.  Bales  and  Elisha  Cox,     - 

Geo.  J.  Marsh  and  E.  Flesher, 

Loyd  Ellis  and  Richard  Chambers, 

T.  M.  Wrenn,  G.  K.  Fox  and  J.  Tavenner, 

John  R.  (inarles  and  William  (Crawford, 

Joseph  I).  Barnes, 

William  E.  Banks, 

John  T.  Prickettand  And.  Ice, 

I'.li  'I'albert  and  Joseph  Turner, 

W.  E.  Wetzel  and  B.  H.  McCallisler,       - 

T.  M.  Hunley, 

E.  T.  Goode  and  Edwin  Benford, 

L.  I).  Harvey, 

Holland  Walker, 

A.  D.  Beavers, 

M.  R.  Chalfant  and  T.  Strosnider, 

Jacob  Osburn  and  A.  L.  Harvey, 

W.  H.  Ragan  and  John  Haymaker, 

Lewis  Allen, 

S.  Riddick  and  W.  T.  Holland. 

Peter  J.  Hill, 

Beverly  P.  Crump, 

William  Bell. 

II.  Foreman  and  J.  W.  Simmons, 

Luther  H.  Read, 

E.  J.  Tune, 

Francis  L.  Moseley, 

8" 

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REVENUE    LAWS, 


ACTS  1857-8,  CHAP.  20. 


An  ACT  providing  for  General  Elections,  for  determining 
Contested  Elections,  for  the  Election  of  County  OJicers, 
and  for  their  qualification  and  removal  from  ofjice. 

Passed  March  30,  1858. 

Commissioners  of  the  revenue;   how  elected. 

63.   The  number  of  commissioners  of  the  revenue  for  commissioners 
each  county  or  corporation  shall  be  that  prescribed  by° 
law;  and  there  shall  be  elected  as  aforesaid,  for  each 
revenue  district  laid  off  as  prescribed  by  law,  one  com- 
missioner, who  shall,  during  his  term  of  office,  reside  in  to  be  resident 
the  district  for  which  he  was  elected,  and  his  removal" 
therefrom  shall  vacate   his  office:    provided,  that  the 
voters  residing  within  any  corporation  who  are  hereby 
authorized  to  elect  a  commissioner  of  the  revenue  for 
such  corporation,  shall  not  vole  for  the  commissioners 
of  the  revenue  for  the  county  within  the  limits  of  which 
such  corporation  may  lie. 

When  officers*  terms  of  office  commence. 

76.    The  term  of  the  respective  officers  shall  com- when  term  of 
mence  as  follows :   Sheriffs,  on  the  first  day  of  January,  menco. 
2 


10  ELECTIONS. 

commissioners  of  the  revenue,  on  the  first  day  of  Feb- 
ruary, justices  of  the  peace,  on  the  first  day  of  August, 
and  the  other  officers,  on  the  first  day  of  July  next  suc- 
Term.  of  office,  cceding  such  election  ;  and  ihe  clerks  of  the  circuit  and 
county  courts  and  the  surveyor  shall  continue  in  office 
for  the  term  of  six  years ;  attorneys  for  the  common- 
wealth, justices  of  the  peace  and  overseers  of  the  poor, 
for  the  term  of  four  years ;  sheriffs,  commissioners  of 
the  revenue  and  constables,  for  two  years  each  from  the 
day  when  his  term  of  office  respectively  commenced, 
unless  sooner  removed. 

Oaths  and  bonds  of  ojicers. 

oathiandbondi,  77.  Every  such  officer,  other  than  a  justice  of  the 
of  offlcerg.  peace,  shall,  either  in  the  proper  court,  or  before  a  judge 
of  a  circuit  court  for  the  county,  in  term,  take  such 
oaths  and  give  such  bonds  within  sixty  days  after  his 
election,  except  a  sheriff  or  commissioner  of  the  revenue, 
who  shall  be  allowed  one  hundred  and  twenty  days  in 
which  to  qualify  and  give  the  bonds  of  office ;  and  if 
any  officer  shall  fail  to  do  so  within  the  time  prescribed, 
his  office  shall  be  deemed  vacant;  but  his  qualification, 
unless  he  be  elected  to  fill  a  vacancy,  shall  not  be 
deemed  to  take  effect  before  the  day  appointed  in  the 
preceding  section  for  his  term  of  office  to  commence. 

Of  elections  to  fill  vacancies. 
Term  of  office        §0.   Elcciions  to  supply  vacancics  shalf  be  for   the 

to  fill  a  vacancy.  .       ,    ^  c  \        ai  »    •  I 

unexpired  terra  of  such  ottice,  except  m  such  cases  as 
are  otherwise  provided  for  in  the  constitution. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  11 


ACTS  1859-60,  CHAP.  1. 

An  ACT  for  the  Assessment  of  Taxes   on   Persons  and 
Property. 

Passed  March  30,  1860. 

Be  it  enacted  by  the  general  assembly,  that  so  niuch 
of  chapter  35  of  the  Code  of  Virginia,  not  heretofore 
repealed,  and  the  act  passed  May  24,  1852,  entitled  an 
act  to  amend  the  provisions  of  the  act  passed  April  24, 
1852,  entitled  an  act  concerning  commissioners  of  the 
revenue,  and  all  acts  amendatory  thereof,  be  amended 
and  re-enacted  so  as  to  read  as  follows  : 

Number  and  jurisdiction  of  commissioners. 
*1.    There  shall  be  three  commissioners  of  the  reve-  Numberof  com- 

r  \        r     \  ■  ,--niTT  i  t-.-         missioners  in 

nue  lor  each  or  the  counties  or  b  rankhn,  Loudoun,  ritt-  counties  named, 
sylvania  and  Rockingham  ;  two  for  each  of  the  counties 
of  Accomack,  Albemarle,  Augusta,  Bath,  Barbour, 
Bedford,  Botetourt,  Brunswick,  Buckingham,  Camp- 
bell, Caroline,  Carroll,  Charlotte,  Chesterfield,  Culpcper, 
Dinwiddie,  Fi-ederick,  Fauquier,  Giles,  Grayson,  Green- 
brier, Halifax,  Hampshire,  Hanover,  Hardy,  Harrison, 
Henrico,  Henry,  Kanawha,  Louisa,  Lee,  Lewis,  Mar- 

*  One  of  the  commissioners  heretofore  allowed  to  Norfolk  county  has 
been  transferred  to  the  city  of  Portsmouth,  so  that  the  county  has  but 
two  and  Portsmouth  one,  corresponding  with  the  former  number. 

One  commissioner  is  dropped  from  Braxton,  in  consequence  of  one  be- 
ing given  to  Webster,  a  new  county  taken  from  Braxton,  &c. 

One  commissioner  is  dropped  from  Tazewell,  in  consequence  of  new 
counties  formed  from  it ;  and  one  dropped  from  each  of  the  counties  of 
Logan  and  Wise,  because  two  were  considered  unnecessary.  To  Ran- 
dolph one  has  been  added. 


18  ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY. 

shall,  Marion,  Mason,  Mecklenburg,  Montgomery,  Mo- 
nongalia, Monroe,  Nansemond,  Norfolk,  Ohio,  Preston, 
Prince  William,  Patrick,  Randolph,  Rockbridge,  Rus- 
sell, Shenandoah,  S«Jiuham[)ton,  Spotsylvania,  Smyth, 
Scott,    Sussex,    Tazewell,    Washington,    Wayne    and 
Mumbor  of  com.  Wythe;  one  for  every  other  county  now  existing,  or 
^unUM  not"     which  may  be  hereafter  created  ;  and  three  for  the  city 
Numborof  com- of  Richmond,  and  one  for  each  of  the  corporaiions  of 

mlBsiooorg  in  tvt       r  11       t» 

corporations.      Danville,  Frcdericksburg,  Lynchburg,  Norfolk,  Peters- 
burg, Portsmouth,  Staunton,  Winchester  and  Williams- 
burg; which  said  commissioners  shall  be  elected,  give 
'    bond  and  qualify  as  prescribed  by  law. 

countie.  diTided  2.  In  thosc  counties  in  which  there  may  be  more  than 
one  commissioner,  and  in  the  city  of  Richmond,  each 
shall  be  for  a  certain  district,  the  bounds  whereof  shall 

Howiaidoff.  be  laid  off  and  described,  by  an  order  of  the  county 
court  and  of  the  corporation  court  of  the  city  of  Rich- 
mond, and  may  at  any  time  be  changed  by  such  court. 


JuriRdlction  of 
commissioners. 


*3.  The  jurisdiction,  powers  and  duties  of  a  commis- 
sioner shall  not  extend  beyond  the  bounds  of  his  district, 
except  to  grant  license  to  exercise  a  privilege  which  is 
not  local,  and  which  may  be  exercised  in  or  out  of  such 
district,  according  to  existing  laws. 


Bond  of  com- 
misaioner. 


t4.  Every  person  elected  commissioner  shall,  within 
sixty  days  thereafter,  and  before  entering  upon  the  du- 
ties of  his  office,  before  the  court  of  the  county  or  cor- 
poration wherein  he  was  elected,  take  the  several  oaths 
required  by  law,  and  give  bond  with  sufl&cient  security, 


*  This  section  is  for  the  first  time  introduced  so  as  to  define  more  clearJy 
the  jurisdiction  of  a  commissioner. 

t  Because  of  the  increasing  importance  of  the  office  of  commissioner 
(too  frequently  entirely  underrated),  and  wilh  a  view  to  make  the  incuin> 
bent  more  certainly  responsible  to  the  government,  the  legislature  has  in- 
creased  the  penalty  of  the  bond  from  one  to  five  thousand  dollars. 


ASSESSMENT    OF   TAXES   ON  PERSONS    AND   PROPeWy.  13 

in  a  penalty  of  five  thousand  dollars,  conditioned  for 

the  faithful  performance  of  the  duties  of  his  office  ;  which 

bond  shall  be  made  payable  to  the  commonwealth  of 

Virginia;  and  after  being  acknowledged  in  open  court, 

shall  be  entered  of  record  in  such  court.     If  any  com- Penalty  for  fail- 
ure to  give  bond, 
missioner  shall  fail  to  take  such  oaths  and  give  bond 

within  the  time  herein   prescribed,  his  office  shall  be 

deemed  vacant ;  and  it  shall  be  the  duly  of  the  court  of 

the  county  or  corporation  to  declare  the  vacancy  and  to 

direct  an  election.     The  qualification,  unless  to  fill   a  commissioner 

not  to  act  as  such 

vacancy  of  part  of  the  term  of  his  predecessor,  shall  until  the  com- 

•^  '  '  mencement  of 

not    be   construed    to    invest    such   commissioner   with  ^jl^='^'"°f 

oflice. 

authority  to  act  as  such  before  the  time  appointed  for 
him  to  enter  upon  the  discharge  of  the  duties  of  his 
office. 


5.  Within  two  months  after  the  bond  is  given,  and  cierkaoi  county 

courts  to  trans- 

ihe  several  oaths  of  office  taken,  the  clerk  of  the  court  ^'^copips  of 

bonds  of  com- 

wherein  said  bond  is  directed  to  be  filed  and  reconled,  ™'^?j™"^*° 
shall  transmit  a  copy  thereof,  together  with  a  copy  of 
the  order  of  court  showing  the  qualification  of  such  com- 
missioner and   acknowledgment  of  said    bond,  to  the 
auditor  of  public  accounts.     If  any  clerk  shall  fail  toPenaityfor 

failure. 

perform  this  duty,  a  fine  shall  be  imposed  on  him  of  not 
less  than  fifty  nor  more  than  one  hundred  dollars. 

Lists  furnished  by  clerics  and  register  to  commissioner. 

6.  The  clerk  of  the  court  of  every  county  and  cor- cierks  of  county 

t      11  11-1  i_       p    T  I       courts  to  make 

poration  shall  annually,  m  the  month  of  January,  make  out  a  list  of 

*  .  deeds  for  com- 

out  a  list  of  all  deeds  for  the  partition  and  conveyance  "^issioners. 
of  land  (except  deeds  of  trust  and  mortgages  made  to 
secure  the  payment  of  debts),  which  may  have  been 
lodged  in  the  clerk's  office  of  such  court  to  be  recorded 
(although  not  full^  proved),  within  the  year  ending  on 
the  thirty-first  day  of  December  preceding;  which  list 


14  ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY. 

shall  stale  the  dale  of  the  deed,  wlien  admitted  to  re- 
cord, names  of  grantors  and  grantees,  the  quantity  of 
the  land  conveyed,  and  a  description  of  the  same. 

cicrki of  cirruit      7.    Thc  clerk  of  every  circuit,  county  and  corpora- 
court*  to  mnko       .  in  i  ,  i-  ril'1  .  1 

out n list oijmiB-t ion  coiirt  shall  make  out  a  list  ot  all  judgments  ana 

mcnt*  nnd  dc-  r  i  i  i  •     1 

cn-ea  for  pnrti.    ,]ccrccs  for  the  oarliiion  or  recovery  of  lands  whicli  may 

tion  or  rocovi-ry  '  •' 

vuid"by'wiii'!°"  li'i^'e  hccn  rendered,  and  of  all  lands  absolutely  devised 
by  wills  which  may  have  been  recorded  in  such  court 
within  the  same  year;  which  list  shall  state  the  dale  of 
the  decree,  the  land  which  is  the  subject  of  the  parti- 
tion, and  between  whom  and  in  what  proportions  it  is 
divided,  and  the  dale  of  the  will  containing  the  devise, 
when  admitted  to  record,  names  of  the  devisor  and 
devisee,  and  a  description  of  the  land  devised. 

Lists  in  (ith  nnd       8.   Evcry  list  mentioned   in  either  of  the  two  pre- 
livered  by  clerk  Ceding  spctions  sliall  be  delivered  by  the  clerk  lo  the 

to  commissioner.  .      .  ,        ,  .  .  ■  r     i 

commissioner  lor  his  county  or  corporation;  or  it  there 
be  more  commissioners  ihan  one,  the  clerk  shall  deliver 
such  list  to  one  of  them,  and  to  each  of  the  others  a 
copy,  or  at  least  of  so  much  thereof  as  relates  to  lands 
Penalty  on  clerk  within  the  distfict  of  cach.     If  any  clerk  shall  fail,  for 

for  failure  to  per-  .        r-  •         •  r     i  ■  i 

form  duties.  one  month  after  the  expiration  of  the  said  year,  to  per- 
form any  of  the  duties  required  of  him  by  this  section, 
or  either  of  the  two  next  preceding,  he  shall  for  such 
failure  forfeit  fifty  dollars. 

Clerks  to  certify      9.    Whcrc  any  real  estate  of  a  decedent  shall  under 

collateral  inhc-     .  .  .n  ■  i  i  n 

ritance  to  com-  his  Will  or  bv  uescent  pass  to  any  other  person,  or  tor 
any  other  use  than  to  or  for  the  use  of  the  father,  moiher, 
husband,  wife,  brother,  sister  or  lineal  descendant  of 
such  decedent,  the  clerk  of  the  court  in  which  such  will 
is  recorded,  and  the  clerk  of  the  court  of  the  county  or 
corporation  in  which  any  such  real  estate  is  situate,  upon 
ascertaining  the  fact,  shall  report  th»  same  to  the  com- 
missioner for  the  district  in  which  such  real  estate  may  be. 


miseioners. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  15 

10.  An  abstract  shall  be  made  ont  for  each  county  or  Register  of  land 

office  to  certify 

corporation  of  all  grants   issued    from    the   land  omce  to  commiseioner 

t^  '-'  _       an  abstract  of 

within  the  year  aforesaid,  for  lands  therein.  The  regis- grants. 
ler  shall  direct  every  such  abstract  to  the  commissioner 
of  the  revenue  for  the  proper  county  or  corporation ; 
and  where,  in  any  county  there  are  more  commissioners 
than  one,  the  register  shall  direct  a  copy  of  the  abstract 
for  such  county,  to  the  clerk  of  the  county  court,  for  each 
commissioner  therein.  The  same  shall  be  directed  to 
the  proper  court-house,  and  mailed  within  one  month 
after  the  expiration  of  the  said  year;  and  the  register 
shall  pay  the  postage  and  receive  credit  therefor  in  his 
settlements  with  the  auditor. 

11.  Any  party  interested    may  also  procure,  at  his  Judgment,  dc- 

I      •    "'i  1  cree  or  devise 

cost,  a  statement  of  any  such  judgment,  decree  or  de- maybedeUvered 

_    *^  .  ^y  ^^y  person  to 

vise,  as  is  mentioned  in  the  seventh  section,  and  deliver '^""1™'^^'°°^''- 
the  same  to  the  proper  commissioner. 

Books  and  papers  of  predecessor ;   assistant  commissioner. 

12.  The  commissioner    shall   apply    for  the  official  commissioner  to 

>        I  1  1  •    I     1  •  I  II  I  «PPly  for  books 

books  and  papers  which  his  predecessor  had,  to  the  per- and  papers  of 

son  in  possession  thereof,  who  shall  deliver  the  same  on 

such  application.     Such  person  failing  to  do  so,  shall  Penalty  for  faii- 

J        1     1    11  uretodeUver. 

lorieit  one  hundred  dollars. 

13.  The  auditor,  upon  being  informed  that  any  such  if  the  books  or 

„  ,  I        .         1  ,         papers  cannot 

omcial  books  or  papers  cannot  be  obtained,  may  autlio-beobtained.au- 
\   '  _        -^  ditor  to  autho- 

rize the  commissioner  to  procure  a  substitute  therefor,  "ze  a  substitute. 

Any  such  clerk  furnishing  the  same,  may  be  paid  there- cierk-s fees 

^1      r  r     1  I  •     I        1  1  therefor, 

r  such  tees  out  ol  the  treasury  as  he  might  o}^  law 

charge  an  individual  for  similar  services. 

*14.   A  commissioner  unable,  from  sickness  or  otherin  case  of  sick- 
ness or  other 
cause,  commis* 
*  Heretofore  the  commissioner  could  only  employ  an  assistant  because  sioner  may  em- 
~  ,,    ■   ,  ,,  1     .  1  11  ,-1    ,         .  ,.   ploy  an  assistant. 

of  ''Sickness;     but  to  prevent  the  numberless  excuses  filed  at  the  audi- 

tor's  office  to  obtain  pay  forfeited  by  a  failure  to  perform  the  duties  of 


16  ASSESSMENT    OF    TAXES  ON  PERSONS    AND  PROPERTY. 

cause,  lo  perform  the  duties  of  his  office,  mny,  at  his 
own  expense,  wiih  iho  consent  of  the  county  or  corpo- 
ration court,  employ  a  person  (approved  by  the  court) 
Uabiiityofcnrnto   ossist    him.     Such    person,  after  taking  the  proper 

iiiiBsiiini^r  fur  i-       i  r     \  ^       '  r  •       • 

faithful |).r-  oaths,  may  discharge  any  ot  the  duties  ot  commissioner, 
and  his  principal  shall  be  liable  for  their  faithful  per- 
formance. 


Communications  from   auditor   to   commissioners   and    the 
courts. 

Auditor  to  fur-        15.   It  shall  bc  the  duty  of  the  auditor  of  public  ac- 

nish  conimis-  ,    r-  i  •       •  r 

eionei  with  innd  couuls  lo  prepare,  and  forward  to  the  commissioners  .of 

and  property  '        '• 

books,  &c.         the  revenue,  printed   forms  for  the  land  and  property 
books  ;  and  also  for  lists  of  taxable  subjects,  required  to 
be  furnished  by  the  commissioners  lo  persons  charge- 
Auditor  to  give   able  with  taxes;  and  he  shall  also,  by  letter  or  printed 

written  or  .  .  .  ,  .... 

piioted instruo-  circular,  oivc  such  instructions  to  said  commissioners,  in 

tioDS  to  conimis-  '^ 

•ioners.  rcspcct  to  their  duties,  as  to  him  shall  seem  judicious; 

Penalty  on  com-  and  if  any  commissioner  shall  refuse  lo  obey  any  such 

miBsioner  for        ,  .  .  j  j 

failure  to  obey    iustructions,  he  shall  forfeit  a  sum  not  less  than  ten  nor 

inatructiona. 

more  than  thirt}'  dollars.  The  expense  whereof  and  of 
transmitting  the  same  shall  be  defrayed  out  of  the  trea- 
sury on  the  governor's  order. 

Auditor  to  com-       IG.    The  auditoT  of  public  accounts  shall  communi- 

municato  to  _  '  _ 

clerk  neglect,     catc  any  iustanccs  of  the  misconduct  or  neglect  of  anv 

misconduct  or  •'  o  J 

Mi^S^^ner.  commissioncr,  or  any  evidence  of  his  incapacity  fur- 
nished by  any  thing  in  the  auditor's  office,  in  a  letter  to 
the  clerk  of  the  court  of  the  county  wherein  such  com- 
missioner was  elected  ;  which  letter  the  clerk  shall  lay 
before  the  court  at  the  first  term  after  it  is  received.  It 
shall  be  the  duly  of  such  court  to  make  an  order  direct- 
ing that  a  certified  copy  of  such  letter  be  immediately 

the  office  within  certain  specified  times,  this  section  authorizes  such  em. 
ployment  for  any  cause. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY,  17 

posted  at  the  front  door  of  the  court-house  of  such 
county  or  corporation;  and  in  counties  and  corporations 
having  a  newspaper  published  therein,  a  notice  thereof 
may  be  published  at  the  d.scretion  of  the  auditor.* 

Power  to  remove  or  reappoint. 
17.   Upon  any  complaint  being  made  of  a  com  mis- upon  complaint, 

summons  to 

sioner   by  such  letter  or  otherwise,  or  whenever  the  issue  against 

•^  _  commissioner. 

court  is  satisfied  that  there  has  been  evident  neglect  of 

(duty,  it  may  order  a  summons  to  issue  requiring  the 

commissioner  to  appear  before  the  court  at  the  next 

term.     And  after  such  summons  shall  have  been  served 

on  the  commissioner  in  the  manner  prescribed  by  the 

first  section  of  chapter  one  hundred  and  sixty-seven  of 

the   Code  of  Virginia,  for  at  least  ten   days  in   either 

case  before  the  return  day  thereof,  the  court  shall,  at 

the  term  to  which  such  summons  is  returnable,  or  to 

which  it  may  be  continued,  consider  whether  there  has 

been  evident  neglect  of  duty  or  misconduct  in  office  by 

such  commissioner:  and  if  it  shall  be  of  opinion  that  Power  of  court 

I  •  I      1 1  I  ^         r        y  •  i    '°  remove  com- 

such  cause  exists,  snail  make  an  order  tor  his  removal,  missioner. 
and  shall  forthwith  direct  an  election  to  fill  the  vacancy. 


Mailing  out  land  hook ;  form  thereof. 

18.  Such  changes  as  may  happen  within  the  district  Note  of  changes 

f  •      •  1111  iii--i'ii  inland  book  to 

ot  any  commissioner,  shall  be  noted  by  hun  m  his  land  be  made, 
book,  as  follows  : 

19.  He  shall  enter  in  the  said  book  and  assess  the  to  express  value 

,  r     11   1         1      ■       I  •        1-        ■  •  I  I  •       of  lands  in  re- 

value ot  all  lands  in  his  district,  appearing  by  the  regis- gister'a  abstract. 

*  The  last  paragraph  in  this  section  was  an  amendment  proposed  in 
the  senate  to  the  bill  reported  by  the  committee.  It  was  the  intention  of 
the  senator  to  autiiorize  the  publication  in  a  newspaper  published  in  the 
county  wherein  the  commissioner  was  elected,  but  it  appears  to  have 
failed  in  the  object. 

3 


18  ASSESSMENT    OF    TAXES   ON   PERSONS  AND   PROPERTY. 

'  tor's  nbslr.'icl  to  have  been  granted.     If  he  shall  fail  to 

enter  any  grant  (mentioned  in  the  register's  abstract)  on 
the  first  land  book  made  out  after  the  abstract  shall 
prn.uyfor  have  bccn  received  by  him,  he  shall  for  such  failure 
forfeit  twenty  dollars  to  the  comrnonwcalih,  and  a  like 
sum  to  the  grantee,  which  shall  be  recoverable  in  a 
separate  proceeding. 


failure 


Scptrnto  lists  at 
end  of  bonk  of 


*20.  Real  estate  purchased  in  for  the  commonwealth, 
r^dspurAmscd  at  a  salc  for  taxes,  shall  not  be  thereafter  entered  in  the 

tor  common-  ,,  ,  ,.  ini  •  i  r 

wealth.  paid  book,  but  the  auditor  shall  keep  a  register  thereof, 

uow re-entered  Whcu,  howcvcr,  any  real  estate  so  purchased  appears 
when  redeemed. ^y  ^j^^  auditor's  Certificate  to  have  been  redeemed,  the 
same  shall  be  replaced  in  the  body  of  the  book,  in  the 
whnt  done  when  name  of  thc  former  owner  or  his  grantee.     When  real 
dn^s."""^"'"     estate  is  sold  for  taxes  to  individuals,  the  commissioner 
shall  note  on  his  land  book  the  number  of  acres  so  sold, 
and  to  whom,  but  shall  continue  the  land  upon  his  said 
book  in  the  name  of  the  former  owner  until  the  pur- 
chaser obtains  a  deed  therefor. 

Lands  decreed        21.    The  lauds  appearing  on  the  lists  or  statements 
be  tr"a"n3^crrc'd°o  mentioned  in  the  6lh,  7ih  and   10th  sections  of  this  act 
shall  be  transferred  accordingly  on  the  Innd  book,  and 
charged  to  the  person  to  whom  the  transfer  is  m  ide. 

How  a  tract  of  22.  Whcu  a  tiact  or  lot  becomes  the  property  of  dif- 
"opcrty'ot  dif.  fcreut  owucfs  in  several  parcels,  the  value  at  which  the 
asseucd.  wliolc  had  been  assessed  shall  be  divided  by  the  com- 

missioner amongst  the  several  parcels,  having  regard  to 
the  value  of  each  parcel  compared  with  that  of  the 
whole  tract  or  lot,  and  the  tax  upon  the  whol*  shall  be 
apportioned  accordingly  amongst  the  owners  of  the  dif- 

*  It  will  l)e  observed  that  real  estate  piirctiased  by  the  cnnimoinvealth 
for  taxes  are  to  be  entirely  thereafter  omit;ed  from  the  comtnissioner's 
booi<a.  Thc  auditor  is  to  Iceep  a  register,  and  to  direct  when  the  lands 
are  to  be  re-entered. 


ASSESSMENT    OF    TAXES  ON  PERSONS   AND  PROPERTY.  19 

ferent  parcels.  If  any  person  interested  shall  be  dis- 
satisfied with  such  apportionment,  he  may  apply  to  the 
commissioner  to  make  a  reassessment,  and  the  commis- 
sioner shall  make  the  same  according  to  the  best  of  his 
skill  and  judgment,  after  ten  days'  notice  of  the  time 
thereof  to  the  parties  interested,  or  to  such  of  them  as 
may  be  in  the  county  or  corporation.     Any  party  may.  Assessment  of 

commissioner 

after  like  notice,  apply  to  the  court  of  the  county  or  ™ay  be  corrected 

.  .      .  .    .  by  court. 

corporation  to  review  the  commissioner's  decision,  and 

it  may  order  his  assessment  to  be  corrected. 


23.    Every   commissioner,   in    makins;  out    h's   lard  Errors  of  former 

"  _      commissioner  to 

book,  shall  correct  any  mistake  made  in  any  entry  in  ^e corrected, 
the  land   book.     But    land    which  has    been  correctly  when  correcUy 

charged,  shall 

charged  to  one  person,  shall  not  afterwards  be  trans- no'te trans- 

°  '  ferred  without 

ferred   to   another  without  evidence  of  record,  or  fu r- ^^i'^<^°<=e  of 

record. 

nished  as  aforesaid,  that  such  transfer  is  proper,  except 
as  follows : 


24.    When  the  owner  dies  intestate,  the  commissioner  Landof  intestate 

,,.„,.  charged  to  the 

may  ascertain  who  are  the  heirs  of  the  intestate,  and  heirs, 
charge  the  land  to  such  heirs.     Where  the  owner  has  when  devised, 
devised    the   land   absolutely,  the   commissioner    may  devisee, 
charge  the  land  to  such  devisee.     If,  under  the  will,  the  if  sold  under 

'='.  '  '  will,  how 

land  is  to  be  sold,  the  land  shall  continue  charged  to'=^^''eed. 
ihe  decedent's  estate  until  a  transfer  thereof. 


25.    If  land  lying  in  one  county,  corporation  or  d is- if  land  in  one 

.  .       county  or  dis- 

trict,  be  erroneously  assessed   in  another,  the  commis-f'ctbeerro- 

''  _  neously  assessed 

sioner  on  whose  book  it  is  erroneously  assessed,  shall '"|'"°**''"'^°.^ 

•'  '  to  he  entered  m 

certify  the  owner's  name,  and  the  quantity,  description  countyordiatrict 
and  value  of  the  land,  to  the  proper  commissioner,  who 
shall  enter  the  same  on  his  book  and  charge  the  tax 
thereon;  and  the  commissioner  on  whose  book  it  was 
erroneously  entered,  shall  strike  the  same  therefrom, 
upon  being  advised  of  the  entry  thereof  by  the  proper 
commissioner. 


20  ASSESSMENT    OF    TAXES  ON  PERSONS  AND  PROPERTY. 

undpnr.iyin        •20.    Laiul  lyitig  partly  in  one  county  and  partly  in 
pnrtryZlmrtbcr,  another  shall  be  entered  by  the  commissioner  of  the 

wheni  to  bo  .  ,.■■  ti».l  i  I 

onu-rrd.  coutilv  in  whicli  llic  ffrcatcr  part  lies,  but  the  entry  and 

But  imymont  iu  ''  i  l  C 

either  county      navmenl  of  taxes  in  the  county  where  any  part  Ihereoi 

shnll  be  n  ili«.         I      J  ■^ 

mmTof'tb"      is  situated  shall,  for  such  time,  be  a  discharge  of    so 
uxo«««n.aybo  ^^^^j^  ^j-  ^j^^  ^^^^^  ^g  ^gy  jjg  go  ebarged  and    paid. 

When  now buiij- And  whcu  new  buildings  are  erected,  of  the  value  of 
wSatYobod'o'uc.'one  hundred  dollars  or  more,  upon  that  part  of  the  land 
lying  it)  the  county  in  which  it  is  not  assessed,  the  com- 
missioner on  whose  book  it  is  entered  shall  assess  and 
add  the  value  of  such  buildings,  as  in  other  cases. 

Where  land  lies       27.    Where  land  which  lies  partly  in  one  county  and 
^J^^KyX^T^l^r.  partly  in  another,  is  assessed  in  the  county  in  which  the 

bo  conveyed  in  t  •  r     i  i  r      i      1 1  .  L     * 

county  where  grcalcr  part  lics,  11  the  owner  thereoi  shall  convey  that 
what  to  bodoue.  portion  (or  any  part  thereof)  lying  in  the  county  wherein 
the  same  is  not  assessed,  the  commissioner  of  the  re- 
venue of  the  latter  county  shall  enter  upon  his  land 
book  what  is  so  conveyed,  and  certify  the  owner's 
name,  and  the  quantity,  description  and  valuation 
thereof,  to  the  commissioner  of  the  county  wherein  the 
whole  was  before  assessed,  who  shall  strike  the  part  so 
conveyed  from  his  land  book. 

Omitted  patented      28.   Whcu  the  commissioncr  shall  ascertain  that  there 

land  to  be  en-        ,  ,,,.,.,..  i   •    i     i  i      r 

tercd;  assess-     IS  any  patented  land  in  his  district  which  has  not  belore 

ment  to  be  made; 

taxes  to  be        bccn  entered  on  his  book,  or  after  beino:  entered  has, 

charged  from  ^ 

date  of  patent,    ^x(^\\•\  any  causc,  been  omitted  for  one  or  more  years,  he 

if  itsued  since  •'  '  J  ' 

l^wa°o7uLer.  ^'^^^^  make  entry  thereof,  and  of  the  name  of  the  owner, 
and  if  there  be  no  assessment  of  the  same,  shall  pro- 
ceed to  make  such  assessment,  to  the  best  of  his  judg- 

*  Where  a  tract  of  land  lies  partly  in  one  county  and  partly  in  another, 
it  is  frequently  quite  difilcuit  to  determine  the  county  in  which  it  should 
be  taxed:  and  this  dithculty  may  endanger  the  title  by  forfeiture,  if  the 
taxes  were  assessed  in  an  improper  county. 

This  section,  although  requiring  the  land  lo  be  assessed  in  the  county 
where  (he  greater  part  lies,  saves  it  from  forfeiture  if  the  taxes  are  as- 
sessed and  paid  in  a  county  where  any  part  thereof  is  situated. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  21 

ment,  by  reference  to  the  assessed  value  of  contiguous 
lands  similarly  situated,  and  shall  charge  on  the  land 
which  he  so  enters,  taxes  at  the  rate  imposed  by  law, 
for  each  year  in  which  the  land  was  not  before  entered 
in  such  book,  from  the  year  eighteen  hundred  and  thirty- 
two,  inclusive,  if  the  patent  emanated  before  that  time; 
and  if  it  did  not,  then  from  the  date  of  the  patent;  to- 
gether with  lawful  interest  on  each  year's  tax.     Any  Penalty  on  com- 

,      ,  ,  ,  .  miseioner  for 

commissioner  failing  to  make  such  entry  and  assessment,  iaiiingto  enter, 
shall  forfeit  twenty  dollars. 

29.    The   precedino;  section   shall   not,   however,  be  construction  to 

,  be  given  to  28lh 

construed  to  suhject  a  bona  fide  purchaser  of  such  land  section. 
to  the  arrears  of  said  tax,  except  from  the  date  of  his 
title  thereto.  Neither  shall  it  be  construed  to  release 
any  lands  vi^est  of  the  Alleghany  mountains,  which  have 
been  forfeited,  or  which  may  be  liable  to  forfeiture,  tor 
not  having  been  entered  on  the  land  book  and  charged 
with  taxes  prior  to  the  said  year  eighteen  hundred  and 
thirty-two. 

*30.   Each  commissioner,  before  making  out  his  land  ownnrof  land 

.to  make  oath 

book  (and  when  he  takes  the  list  of  taxable  personal  whether  it  is  cor- 

^  '  rectly  entered ; 

properly),  shall  carry  with  him  the  book  of  the  pi'ece- '^^'^.f^^^j^^^y  ^^^ 
ding  year,  and  the  entry  of  lands  charged  to  any  person  oihera^^Nitwe 
resident  or  having  an  agent  within  his  district,  shall  be  autronzr^'" 
shown  to  such  person,  or  his  agent,  who  shall  be  re- 
quired to  state  on  oath  whether  the  same  be  correctly 
entered  ;  whether  any  part  thereof  ought  to  be  trans- 
ferred to  any  other  person;    and  if  so,  to  whom,  and 
the  nature  of  the  evidence  to  authorize  such  transfer; 
also  to  state  whether  any  other  land  within  the  district 
ought  to  be  charged  to  such  resident  or  non-resident, 
and  to  describe  the  same,  as  well  as  to  give  a  descrip- 

*  The  penalty  on  a  commissioner  for  his  failure  to  comply  with  this 
section  has  been  increased,  so  as  to  compel  a  strict  compliance  vvilii  its 
requirements. 


25  ASSESSMENT    OF    TAXES   OX  PERSONS    AND   PROPERTY. 

lion  of  any  of  tlic  lands  charged  to  sucli  resident  or 
non-resident,  wliicli  may  not  be  correctly  entorcd.  And 
llie  commissioner  shall  make  such  use  of  the  informa- 
tion so  obtained  as  he  can  properly  make,  consistently 
rpnnityon         wiili  the  otiicr  provisions  of  this  act.     Any  such  resident 

owner  for  fniliiro  i  •   i  ...  in 

to  comply  Willi    or  i\cTcn[  raihii"  to  comply  with  such   rcqnisiiion,  shall 

UiisBPction.  "^  "  '    ''  _      ,  '.   . 

Penoityoncom-  forfeit  fift}' dolkirs.  Any  Commissioner  failing  to  com- 
ply with  this  section  shall  forfeit  one  hundred  dollars. 

Hoio  old  and  new  huild'uigs  assessed. 

Omitted  value  of      31.   Each  Commissioner,  beforc  making  out  his  land 
Sew  buildings  to  book,  shall  assess  the  value  of  any  old  building,  omitted 

be  assessed,  if  of  i        r  •  i  i  •  i 

fTcntrrvHiue      for  ouc   or   morc    years,  and  of   any   buildinir    newly 

than  $100.  •'  .         . 

erected  upon  land  on  his  book,  together  with  interest  on 
intcresttobo      the  taxcs  at  the  rate  of  six  per  centum  per  annum  for 

charged  for  ,  .         ,  *       i         i  i      i      •  i  i  • 

omitted  years,  the  omittcd  ycars.  And  where  any  such  building  not 
theretofore  assessed,  whether  old  or  new,  is  found  to  be 
of  the  value  of  one  hundred  dollars  or  upwards  (valu- 
ing the  same  as  nearly  as  may  be  at  the  same  rate  at 
which  other  buildings  in  the  same  neighborhood  were 
valued  by  the  assessors  under  the  previous  general  as- 
sessmeni),  the  value  thereof  shall  be  added  to  the  value 
at  which  the  land  was  before  charged. 

Ncwbuiidings         3o_    ]vj(3  p,p^y  building;  shall  be  assessed  until  it  be  so 

unfit  for  uso  not  '^ 

tobeassessed.  far  finished  as  to  be  fit  for  use.  But  it  shall  then  be 
assessed  whether  entirely  finished  or  not,  at  the  same 
value  as  if  it  were  finished  upon  the  plan  on  which  it  is 
designed. 

Repairs  or  addi.       33.    Aiiv  buildiuo;  which  may  have  been  increased  in 

bons  to  buildings  v  o  j 

to  be  assessed,  yahie  to  OHO  liundrcd  (JoUars  or  upwards,  by  repairs  or 
additions  thereto,  shall  be  assessed  in  the  same  manner 
as  a  new  building. 

Asgessment  on        o4.    When  from  natural  decay,  or  other  cause,  any 

buudings  de-  ...  " 

building  which  may  have  been  assessed  shall  be  either 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  23 

wholly  (leslroyed,  or  reduced  in  value  below  one  bun-caycdorde- 

dred  dollars,  llie  connmissioncr  shall  deduct  from  the  deducted. 

charge  asainst  ihe  owner  the  value  at  which  such  build- 

ing  may  have  been  assessed-     For  any  failure  on  the 

part  of  ihe  comnnissioner  to  comply  with  this  or  any  of 

the  three  next  preceding  sections,  he  shall  forfeit  fifty 

dollars. 


35.  The  commissioner,  in  assessing  the  value  of  manu-  Machinery  in 

_  manufacturing 

facturinG;  or  other  mills,  shall  ascertain  the  value  of  all  "rothermuis; 

^  how  charged. 

machinery  and  fixtures  attached  thereto,  and  include  the 
same  in  the  amount  of  improvement  charged  to  the 
owner  thereof. 


Real  estate  cxctnjit  from  taxation. 
£6.    All  real  estate,   used  for  divine   worship,  or  as  churches, buiy- 

ing  grounds, 

public   buryinff  grounds;  or  belonging  to  anv  county,  schools,  colleges 
city  or  town,  and  used  for  public  or  charitable  purposes,  1.'^'^°°^«=^s™p* 

J  *■  I        i  '  from  taxation. 

and  not  held  or  leased  out  for  profit ;  or  belonging  to 
colleges,  free  schools  and  incorporated  academies,  and 
used  for  college  or  school  purposes;  or  to  the  Univer- 
sity of  Virginia;  to  the  Virginia  military  instil iile;  to 
the  insiiluiion  for  the  education  of  the  deaf  and  dumb 
and  the  blind  ;  all  the  lunatic  as3'lums;  to  orphan  asy- 
lums; exclusively  to  the  commonwealth;  and  all  such 
estate  used  exclusively  for  the  safe  keeping  of  fire  en- 
gines, and  for  the  meeting  of  fire  companies,  whether 
owned  by  a  fire  company  or  by  a  city  or  town ;  all  ar- 
mories, and  the  property  of  the  Ladies  Mount  Vernon 
association,  shall  be  exempt  from  taxation  :  provided, 
however,  that  nothing  herein  contained  shall  be  construed 
to  exempt  from  taxation  any  lot  or  building  partially  or 
wholly  used  as  a  residence,  or  for  any  private  purpose. 


24  ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY. 


Toivn  lots,  how  assessed. 
How unocrupiod      37.    Tlic  commissioncr  slmll  place   and  retain  on  his 

nnd  unimproved  ...  .11  r-      11    •  1  1     .      •  :.,.. 

louiniiKMityor  book  tlic  nssesscd  value  of  all  improved  ids  in  an}'  city 

town  arc  taxed.  1      -i   i-  1  11 

or  town,  and  ilie  value  of  any  buil(iing  Ihereon,  as  well 
as  of  all  uninnproved  lots  in  any  such  city  or  town. 
And  the  tax  on  the  sanne  shall  be  estimated  according 
to  such  assessed  value,  at  the  same  rate  which  shall  be 
paid  on  lands  in  the  country. 

A  collateral  in-        88.   Whcro  any  real  estate  of  a  decedent,  of  a  greater 

estaUNofgrcBter  value  than  two  hundred  and  fifty  dollars,  shall,  by  de- 
value than  $2')0,  . 

sbaii,  in  addition  scent  or  dcvisc,  i)as3  to  any  other  person,  or  tor  any 

to  the  annual  tax,  ■•  •'  ' 

be  charged  with  Q^j^p^  uso  than  to  or  for  the  use  of  the  decedent's  father 

a  specific  tux. 

or  Other  relations,  enumerated  in  the  9lh  section  of  this 
act,  the  commissioner  shall,  in  addition  to  the  annual 
land  tax  imposed  upon  such  real  estate,  charge  thereon 
a  specific  tax  of  two  per  centum  on  said  estate. 

Form  of  land  booJc. 

Formofiand  39.    Tlic  commissioncr  shall  make  out  his  land  book 

book. 

in  such  form  as  the  auditor  of  public  accounts  may  pre- 
scribe, showing  in  one  table  the  tracts  of  land,  and  in  a 
separate  table  the  town  lots. 

Tracts  of  land  to      40.    In  ilic  table  of  tracts  of  land  the  commissioner 

be  entered  sepa- 
rately; what      shall  enter  each  tract  separately,  and  shall  set  forth  in 

notes  and  other  i  "^  ' 

p^Mirtheubte.^^  many  separate  columns  as  mayv  be  necessary,  the 
name  of  the  person  who  by  himself  or  his  tenant  has 
the  freehold  in  possession,  his  place  of  residence,  the 
nature  of  his  estate,  whether  in  fee  or  for  life,  the  num- 
ber of  acres  in  the  tract,  the  name  of  the  tract,  if  it  has 
a  name,  and  a  description  of  it  with  reference  to  conti- 
guous tracts,  or  to  the  watercourses,  mountains  or  other 
places  on  or  near  which  it  lies,  the  distance  and  bearing 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  25 

from  the  court-house,  the  value  of  the  land  per  acre,  in- 
cluding buildings,  the  value  of  the  land  and  buildings, 
the  sum  included  in  the  value  on  account  of  buildings, 
the  amount  of  tax  on  the  whole  tract  at  the  legal  rate, 
and  from  whom,  when  and  how  the  owner  derived  the 
land,  where  this  is  known,  with  a  note  and  explanation 
of  any  alteration  made,  showing  why  and  upon  what 
authority  it  was  made. 

41.    In  the  table  of  town  lots  he  shall  enter  separately  what  is  to  be 

Bhown  in  table 

each  lot,  and  shall  set  forth,  in  as  many  separate  of  town  iota, 
columns  as  may  be  necessary,  the  name  of  the  person, 
his  residence  and  estate,  as  in  the  table  of  tracts  of 
land,  charging  lots  leased  for  a  term  of  years  on  ground 
rent,  including  all  improvements  thereon,  not  to  the 
lessee,  but  to  the  tenant  for  life  or  fee  simple  owner 
under  whom  the  lessee  holds.  The  commissioner  shall 
set  forth  in  other  columns,  the  number  of  each  lot  in  the 
town,  with  the  name  of  the  town,  if  not  previously 
placed  in  the  caption  or  heading  of  the  table  ;  a  descrip- 
tion, where  the  person  does  not  own  the  whole  lot,  of 
the  part  which  he  owns;  the  value  of  the  buildings  on 
the  lot;  the  value  of  the  lot,  including  buildings;  the 
amount  of  tax  at  the  legal  rate;  and  like  notice  of  the 
source  of  the  title,  and  explanation  of  alterations,  as  in 
the  table  of  tracts  of  land. 


Personal  property  to  he  listed  for  taxation. 
*42.'   All  property  widiin  this  state,  and  the  moneys  Property  to  be 

,.  ~  .  ,.  .  ,      ■,  listed  for  tnxa- 

and  credits  of  persons  residing  therein,  whether  such  tion. 
moneys  and  credits   be  in   or  out  of  the  state,  except 

*It  is  known  to  be  the  case,  that  large  capitalists  have  transreired  their 
money,  and  employ  their  personal  properly  out  of  this  stafe,  so  as  to 
avoid  taxation  here.  The  old  law,  as  it  was  interpreted,  required  the 
taxes  to  be  paid  liere.  This  section  requires  it,  in  terms,  and  does  not 
leave  its  enforcement  to  interpretation. 

4 


26  ASSESSMENT  OF    TAXES  ON    PERSONS    AND   PROPERTY. 

siicli   as   is  herein  after  expressly  exempted   or  other- 
wise taxed,  shall  be  entered  on  the  list  of  taxable  pro- 
perly, and   be  subject  to  equal  and    uniform   taxation. 
Torm  moneys     The  word  "  moueys"  shall  include  not  only  gold,  silver 

incliidpa  what.  •  i  i      n-  i     i  i  rni 

credite, what,  aiul  coppcr  coins,  bul  buUion  and  bank  notes,  ilie 
word  *'  credits"  shall  be  construed  to  mean  all  contracts 
for  the  payment  of  money  or  other  thing  ;  all  claims  and 
demands  owing  or  coming  to  any  person,  whether  due 
or  not,  and  whether  payable  in  money,  tobacco,  or 
other  thing;  and  where  payable  in  any  thing  other  than 
money,  its  present  probable  value  in  money  shall  be 
listed. 


Personal  property  exempt  from  taxation. 

Personal  proper-  *13.  All  pcrsonal  properly  described  in  this  scction, 
and  to  the  extent  herein  limited,  shall  be  exempt  from 
taxation,  that  is  to  say: 

Houeehoidand        Tlic   houschold   and   kitchco  furniture  used   in  a  li- 

kitchpn  furniture  . 

in  boarding-       ccnscd    ordmarv,    house    of  entertainment   or    private 

houses.  _  ''  ' 

boarding-house,  and  belonging  to  the  keeper  thereof, 
the  value  whereof  has  been  included  in  such  license 
tax. 


Books  and  furni.      All  booUs,  apparatus  and  furniture  beloncring  to  col- 

ture  ol  schools,  '  '  _  o      o 

*=•  leges,  free   schools  and   incorporated    academies,   and 

used  for  college  or  school  purposes ;  to  the  University 
of  Virginia;  to  the  Virginia  military  institute;  to  the 
institution  for  the  education  of  the  deaf  and  dumb  and 
the  blind  ;  and  to  the  lunatic  asylums. 

*  From  the  list  of  exemptions,  "provisions  and  wool  of  the  last  year's 
clip"  are  omitted,  and  now  form  subjects  of  taxation.  Exemptions  of 
agricullural  and  mineral  productions  are  also  limited  to  those  of  this 
state  in  the  hands  of  the  producer  or  miner. 

Unless  the  household  and  kitchen  furniture  used  in  a  licensed  ordinary 
have  been  included  in  the  license  tax,  they  are  not  exempt,  and  should  be 
taxed  as  oiher  property. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  27 

And  all  personal  property  belonging  to  orphan  asy- orphan  asylums, 
lums,   overseers  of  the    poor,  and    exclusively  to  the 
commonwealth. 

All  fire  engines  or  other  implements  for  the  extin-  Fire  engines, 
guishment  of  fires. 

All  books,   family   portraits    and    pictures,   and    the  Family  portraits, 
wearing  apparel  of  every  person  and  family,  except 
watches  and  jewelry. 

All  agricultural  productions  of  this  state.  Agricultural pro- 

'  ductions. 

All  mineral  productions  of  this  state  in  the  hands  o f Mineral produc- 

,  .•  tions. 

the  producer  or  miner. 

All  felled  wood  or  timber.  woodandtim- 

ber. 

All  plantations  of  oysters  and  fisheries.  oysters. 

All  fowls  and  animals  of  every  description,  except  fowIs. 
horses,    mules,    asses   and  jennets,    cattle,    sheep    and 
hogs. 

All  capital  invested  in  any  trade  or  business  for  the  capital  used  in 

.  .  licensed  busineM 

prosecution  of  which  a  license  is  required. 

All  farming  implements  actually  used    for  farming  Farmingimpie- 

,  ...    ments. 

purposes,  except  road  wagons  or  wagons  used   princi- 
pally for  other  than  farming  purposes. 

All  mechanics'  tools  used  on  any  fiirm,  or  by  any  Mechanics' toou. 
person   actualK^  engaged   in   any  trade,  occupation  or 
profession,  and  the  products  of  any  mecijanic's  labor, 
made  in  this  state,  and  kept  by  him  for  sale. 


28  ASSESSMENT    OF    TAXES    ON  PERSONS    AND  PROPERTY. 

I'ropcrfy  uBod  in      *44.    All   propcTly  wliich  is  tho  subject  of  any  busi- 

Uconaed  busincBS  r-i  ■  r-i-ii-  •  ■■ 

ness,  for  the  prosecution  ot  which  a  ncense  is  required  ; 
all  open  nccounls  dtie  or  owing  lo  the  person  prosecu- 
ting such  trade  or  business,  and  created  in  llic  course  of 
such  trade  or  business;  all  moneys  on  band  on  the  first 
day  of  February,  received  in  the  course  of  such  trade 
or  business;  and  so  much  of  the  solvent  bonds,  securi- 
ties and  liquidated  claims  owing  to  such  person  from 
others,  after  deducting  therefrom  the  amount  owing 
from  such  person  to  others,  as  such  person  shall,  on 
oath,  aver  constitutes  a  part  of  the  actual  active  means 
used  and  employed  by  hirn  in  carrying  on  such  trade 
or  business,  shall  together  constitute  the  capital  of  such 

whnt  bonds  and  person,  and  shall   be  exempt  from  taxation.     But  no- 
credits  not  ex- 
«""?'•  thing   in   this  section    shall   exempt"  from   taxation   any 

bond  or  security  for  any  debt  or  liability  contracted   or 

created   in  any  such  trade  or  business  previous  to  tlie 

first  day  of  February  of  the  year  preceding  that  of  the 

assessment,  whether  a  new  bond  or  security  has  been 

taken  for  such  debt  or  liability  or  not. 

other  property       45.  All  Other  property,  moneys,  bonds,  securities  and 

not  exempt.  .  " 

liquidated  claims  of  such  persons,  not  otherwise  exempt, 
shall  be  listed  for  taxation. 


Who  to  list  poiicrty. 
w^toiifltpro.       4G.  Each  person  of  full  age  and  sound   mind,  not  a 

perty.  '  <-' 

married  wodian,  shall  list  the  personal  property,  moneys, 
Person  in  pos-     coutracts  and  credits  in  his  possession  or  under  his  con- 

■essioo.  •• 

Irol  or  care,  subject  to  taxation,  and  the  subjects  and 

persons  on  account  of  which  he  is  chargeable  with  taxes 

Byguardian.      or  couuiy  Icvics.     The  property  of  a  minor  shall  be 

*  By  the  latter  clause  in  this  section,  it  will  appear  that  a  limitation  has 
been  [ilaceJ  on  the  exemptions  of  property  growing  out  of,  Init  not  used 
in  a  licensed  business.  The  seciion  defines  what  consiitnies  the  actual 
aclive  means  employed  by  a  iDerchant  in  carrying  on  his  business. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  29 

listed  by  his  guardian  ;  if  he  has  no  other  guardian,  by 
his  father,  if  living;  if  not,  by  his  mother,  if  living;  if 
neither  be  living,  by  the  person   having  charge  of  the 
property  :    of  a  wife,  by  her  husband,  if  of  sound  nr)ind  ;  By  husband. 
if  not,  by  herself:    of  a  deceased  person,  idiot  or  lun  a- committee  or 

personal  repre- 

tic,  by  the  personal  representative  or  comnniltee :    of  a  eentaiive. 
person  for  whom  property  is  held  in  trust,  by  the  trus- 
tee:   of  a  corporation  whose  assets  are  in  the  hands  ofByagents. 
agents,  receivers  or  factors,  b}"-  such  agent,  receiver  or 
factor:   of  every  company,  firm,  body  politic  or  cor- By  principal  ac- 

counting  officer. 

porate,  by  the  principal  accounting  officer,  partner  or 
agent  thereof:  all  money's,  bonds  or  other  evidences  of 
debt  under  the  control  of  any  receiver  or  commissioner, 
by  such  receiver  or  commissioner:    and  all  moneys  de- Money  deposited 

•'  _  ^  to  credit  ot  a  suit 

posited  in  any  bank  to  the  credit  of  any  suit,  by  the  by^'bej'erkof 
clerk  of  the  court  in  which  such  suit  is.     Personal  pro- Personal  proper 

.  .  ,  .    ,    ty  not  in  county 

perly  not  situated  in  the  county,  city  or  town  in  which  or  town  of  the 

*         •*  .  .  owner,  listed  by 

the  owner  or  the  person  required  by  this  act  to  list  the  i^i^ agent. 

same   for  taxation  resides,  shall  be  listed  by  the  agent 

of  such  owner  or  other   person  in  the  county,  city  or 

town  where  such   property  is,  unless   such  owner  or 

other  person   shall  cause  it  to  be  otherwise  listed   in 

such  last  mentioned  county,  city  or  town.     All  bonds,  claims  listed 

•  1  ^11  11'  I  111  where  debtor 

evidences  ot  debt  and  claims,  wherever  the  debtor  may  resides, 
reside,  and  all  moneys,  shall  be  listed  by  the  owner 
thereof,  or  by  the  person  required  by  this  act  to  list  the 
same  for  taxation,  or  by  the  agent  of  such  owner  or 
other  person  having  the  control  and  custody  of  such 
bonds,  evidences  of  debt,  claims,  contracts  and  moneys. 


Persons  and  slaves  ascertained  for  taxes  and  levies, 
*47.    The  number  of  white  male  inhabitants,  free  Number  of  white 

*Thig  section  carries  out  the  spirit  of  the  constitution,  which  proliibits 
the  exemption  of  a  slave  on  account  of  bodily  infirnuly.  It  also  carries 
out  another  just  provision,  that  every  person  shall  pay  (axes  at  some 
place. 


80  ASSESSMENT    OF    TAXES  ON   PERSONS    AND   PROPERTY. 

pcrion«,  frrenc  nrgrocs  fiiid  sldvos  Tcslding  in  any  district  on  the  first 
toTo n"»"rr'tnincd  day  of  Fcbruary  in  each  year,  shall  be  ascertained  and 

•nd  claaiifiod.  •  ,•      i  r  1 1 

classihed  as  follows : 


White  maloa. 


Each  commissioner  of  the  revenue  shall  ascertain  the 
nunnber  of  while  male  inhabitants  in  his  district,  who 
have  attained  the  age  of  twenty-one  years,  and  who 
are  not  exempt  from  taxation  on  account  of  bodily  in- 
firmities. 

The  number  of  free  male  persons  above  the  age  of 
sixteen  years. 

FreencgrocB.  The  number  of  male  free  negroes  above  the  age  of 

iwenly-onc  years  who  are  not  execnpt  from  taxation  on 
account  of  bodily  infirmities. 

sisTes.  The  number  of  slaves  who  have  attained  the  age  of 

twelve  years,  and  the  number  of  slaves  who  have  at- 

To  include  per-  taincd  the  age  of  sixteen  years.     And  herein  shall  be 

eons  and  proper-  .       i      ,      ,        n  ,  i     p 

tyremovcdirom  included   all   pcrsoos  and   property   removed  trom  one 

one  county  to  .  i        r-  r  t-i    i 

another  alter  the  county  or  citv  to  anoihcr,  bctwcen  the  first  of  February 

Ist  of  February.  .  . 

and  the  time  the  commissioner's  books  are  certified  by 
the  clerk ;  but  persons  assessed,  and  who  have  paid 
their  taxes  in  any  count}'^,  may  be  exonerated  in  any 
other  for  that  year. 

Personal  property,  moneys  arid  credits. 
commisf ioner  to      *  45.   He  shall  asccrlain  all  the  personal  property  in 

*  Bonds  for  the  hire  of  slaves  have  been  claimed  by  the  holders  to  be 
and  are  denominated  "contracts"  as  contradistinguished  from  bonds 
"  moneys"  and  "  credits."  and  thereby  taxation  has  been  evaded.  Slaves 
are  sometimes  hired  in  January,  and  no  bond  taken  until  after  the  first  of 
February,  and  by  such  means  the  bond  escapes  taxation.  This  section  has 
been  amended  so  as  to  embrace,  as  subjects  of  taxation,  all  such  cases. 
That  the  legislature  intended  such  bonds  to  be  taxed,  was  proved  by  a 
motion  in  the  house  of  delegates  at  the  last  session  to  exempt  such  bonds, 
which  motion  was  defeated. 


ASSESSMENT    OF    TAXES  ON  PERSONS    AND   PROPERTY.  31 

his  district  on  the  said  first  day  of  February  in  each  ascertain  an  per. 

.  1       1  1  1  r     Bonal  property  in 

year,  not  exempt  Irom  taxation,  and  the  value  inereot ;  his  district  on  ist 

•J  ^  r  '  February. 

and  all  moneys,  contracts  for  money  or  other  thing,  and  AUmoneyaor 

11  1-  11-  r     t  II-  credits  in  or  out 

all  credits,  vvhellier  in  or  out  ot  the  state,  belonoino;  loofthcBtate 

"      "  owned  in  bis 

each   person  residing  in  his  district,  and  the  value  ofdistrict. 
such  credits.     And  herein  shall  be  included  all  moneys, 
credits,  capital  or  other  thing  loaned,  used  or  employed 
in  business  out  of  the  state,  by  himself,  his  agent  or  other 
person  for  him. 


Interest  or  prq/ics  on  public  bonds. 
*49.    He  shall  ascertain  from  each  person  residing  in  To ascertoin the 

,  .       , .        .  ,  r  '  n  1-11         interest  or  profit 

his  district  the  amount  ot  interest  or  profit  which  has  on  public  bonds 

of  this  or  any 

been  received  by  such  person,  or  been  converted  intoo'^"«'ate. 
principal  so  as  lo  become  an  interest-bearing  subject,  or 
otherwise  appropriated,  within  ihe  year  next  preceding 
the  first  /lay  of  February,  arising  from  bonds  or  certifi- 
cates of  debt  of  this  or  any  other  state  or  country,  or 
of  any  public  corporation  created  by  this  or  another 
state. 


Bonds,  securities  and  liquidated  claims. 
t50.    He  shall  ascertain  from  each  person  residing  ah  other  bondn. 

,.,..,  rill  11  1  Eecuritics  and  li- 

in  riis  district  the  amount  or  ail  solvent  bonds  and  secu-quidatcd claims, 
rities,  oiher  than  those  mentioned  in  the  preceding  sec- 
tion, and  of  all  solvent,  liquidated  and  certain  demands 
and  claims,  however  evidenced,  owing  and  coming  to 
such  person,  whether  due  or  not,  on  the  first  day  of 

*  By  this  section  the  "interest  or  profit"  received,  arising  from  state 
bonds,  or  bonds  of  a  corporation  in  or  out  of  this  state,  are  to  be 
taxed.  The  bonds  themselves,  as  such,  are  not  taxable,  and  no  offset 
of  the  holder's  debts  can  be  allowed  against  ihem.  Such  offset  is  re- 
served for  private  credits,  under  the  50ih  section. 

tThe  unsettled  book  accounts  heretofore  exempt  from  taxes,  are  con- 
fined in  (his  section  to  those  which  have  accrued  in  a  licensed  business 
withia  the  year  next  preceding. 


32  ASSESSMENT    OF    TAXES  ON  PERSONS    AND  PROPERTY. 

Deducting am't  February,  dedocling  from  the  aggregate  amount  thereof 
hoMoX'"^''^"'^  amount  of  all  sucli  bonds,  securities,  claims  and  de- 
principoi  e  tor.  ^^^^^j^  owiog  to  olliers  from  such  person,  as  principal 
unsctttedbook  dcblor,  TUid  not  ns  guarantor,  endorser  or  surety;  but 
Scd.VrhVy'  in  neither  case  shall  unsettled  book  accounts  which  have 

hnve  accrued  in  ,    .  ,.  ,    ,         .  -.t  •       ,1.  „.,(   „^« 

a liceneed  bu8i-  accrucd  lu  3  hccnscd  busmcss  witnm  the  year  next  pre- 
u^w  value  of     ceding  be  included.     The  aggregate  of  principal  and 

bond  eeUmatcd.     .  ,,,  •  i  •^rL.l„1„:~. 

interest  shall  conslilute  the  amount  ot  a  bond  or  claim 
due  and  payable.  The  present  value,  afier  deducting 
the  legal  interest,  shall  constitute  the  amount  of  a  bond 
or  claim  not  yet  due  and  payable,  and  which  bears  no 
interest. 

Incomes. 

incomee  to  be  *  51.  He  shall  ascertain  from  each  person  residing  in 
his  district  the  value  of  his  income  during  the  year  next 
preceding  the  first  day  of  February,  where  such  income 
exceeds  two  hundred  and  fifiy  dollars,  in  consideration 
of  the  discharge  of  any  office  or  employment  in  the 
service  of  this  state,  or  of  any  of  the  United  Slates,  or 
in  consideration  of  the  discharge  of  an}'  office  or  em- 
ployment in  the  service  of  any  corporation  created  by 
this  or  any  other  state,  or  in  the  service  of  any  com- 

whc  exempt,  pan}',  firm  or  person,  except  where  the  service  is  that  of 
a  minister  of  the  gospel  or  a  professor  in  a  theological 
seminary. 

Toll  bridges  or  ferries. 

Ton  bridges  and  52.  He  shnll  ascertain  the  yearly  value  of  all  toll 
bridges  and  ferries  in  his  district,  except  such  as  are  ex- 

*  The  income  arising  from  a  licensed  business  is  to  be  included  in  the 
license,  and  is  not  to  be  entered  on  the  commissioner's  books.  Tiie 
words  "  other  than  that  of  an  ofBcer  receiving  a  salary  out  of  the  trea- 
sury," were  stricken  out,  so  as  to  conform  ihe  assessments  to  the  tax  bill, 
which  imposes  a  la.\  on  ail  income  above  $250;  and  the  only  exemption 
is  the  income  of  a  minister  of  the  gospel. 


ferries. 


ASSESSMENT    OF    TAXES  ON  PERSONS    AND   PROPERTY.  33 

empt  from  taxation.     He  shall  be  governed  by  the  oc- Howvaiued. 
tual  rem  received  where  such  toll  bridges  and  ferries 
are  rented  or  leased  out ;  otherwise,  he  shall  make  a 
just  estimate  of  value. 

Incorporated  joint  siocic  companies. 
53.   He  shall  ascertain  from  the  proper  officers  of  all  incorporated 

.  ...  joint  stock  com. 

incorporated  jomt  stock  companies  in  his  district,  except  pawes. 

banks    of  circulation  and  companies  incorporated    for 

purposes  of  internal  improvement,  the  actual  value  of 

their  capital,  not  including  that  invested  in  real  estate  or  what  excepted. 

slaves,  used,  employed  or  invested  in  the  business  for 

which  such  compauies  were  respectively  incorporated. 

Their  real  estate  and  slaves  shall  be  listed  and  assessed 

as  in  other  cases. 


Insurance  companies  and  savings  institutions. 
*54.    He  shall  ascertain  the  capital,  not  invested  in  insurance com- 

,  ,  (•      1 1     •  •  1  panies  and  sa- 

real  estate  or  slaves,  ot  all  insurance  companies  and  ^^ings institutions 

not  declaring 

savings  institutions  other  than  those  which  have  within  dividends, 
the  year  preceding  the  first  day  of  February  declared  Declaring  divi- 
dividends  or  profits.     He  shall  ascertain  also  all  such 
companies  and   institutions  which  have  declared  such 
dividends   or    profits,  and    shall    list    for    taxation    the 
amount  of  such  dividends  declared  within  one  year  pre- 
ceding the  first  day  of  February  in  each  year.     The 
real  estate  and  slaves  of  such  companies  and  institutions 
shall  be  assessed  and  listed  as  in  other  cases.     And  the  Lists  to  be  put  at 
lists  required  by  this  section  shall  be  put  at  the  end  ofmissioner'spw- 

1  •      •  ,  11  f  1         perty  book. 

the  commissioner  s  property  book,  separate  from  other 
lists. 

*  Lists  of  savings  iustitiitions  and  insurunce  companies  are  to  be  made 
at  the  end  of  the  comiiii«siouers'  property  books  separate  from  other 
lists. 

5 


3#  ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY. 


Capital  where  no  license  is  required. 


cnpitni in nny         5-5.    Hc  shall  asceitnin   from   all   persons  residing  in 
which  no liconcn  his  dislricl  tlic  Capital  invested,  used  or  employed  by 

is  required,  to  be  .  .  .... 

lUtod.  ihcm   in  any  manulacluring  or  mining  business,  or  in 

any  trade  or  business,  except  agriculture,  for  which  no 
license  is  required,  not  including  therein  the  assessed 
value  of  their  real  estate  and  the  value  of  their  slaves, 
which  shall  be  listed  and  assessed  as  in  other  cases;  but 
in  neidier  of  the  cases  mentioned  in  this  section,  and  the 
next  preceding  two  sections,  shall  the  personal  property, 
except  slaves,  credits  and  moneys  used,  acquired  or 
held  in  such  trade  or  business,  be  otherwise  assessed  or 
listed  than  as  such  capital. 

Receivers,  commissioners  and  clerics  of  courts. 
neceivers, com-       *56.    Hc  shall  ascertain  from  each  person  in  his  dis- 

missioncrs  and  .  i  i  i  r> 

clerks  of  courts,  trict,  who  acts  uudcr  the  order  ot  any  court,  as  receiver 

When  and  how 

to  list  property,  or  commissioncr,  the  amount  of  all  moneys  and  bonds, 
or  other  evidences  of  debt  under  his  control,  the  right 
to  which  ma}'  be  undecided,  and  the  style  of  the  suit  to 
which  such  fund  belongs ;  and  from  the  clerk  of  each 
court,  the  amount  deposited,  by  order  of  such  court,  in 
any  bank  or  savings  institution,  to  the  credit  of  any  suit 
in  such  court,  and  the  style  of  such  suit. 

jPees  of  ojice. 
Feesof  office,         57.    He  shall  ascertain  from  every  person  residing  in 

whether  paid  or       .         .       .  -^    f  ° 

his  district  the  amount  of  all  fees  derived  by  him  from 

*  This  section  has  been  amended  so  as  to  release  a  receiver,  &c.  from 
listing  moneys  and  bonds,  "  the  right  to  which  has  been  decided."  Those 
undecided  are  to  be  listed  by  such  receiver,  and  those  decided  are  to  be 
listed  by  (he  owner  thereof. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  36 

anv  office,  calling  or  profession  for  which  no  license  is  unpaid,  if  8oi- 

•^  ^  ,.  ,  vent,  to  be  listed. 

required;  but  ihe  amount  of  such  fees  (it  not  paui) 
shall,  if  solvent,  be  listed  as  part  of  the  certain  and 
liquidated  clainrjs  of  such  person. 

Interned  improvement  companies. 
*58.    Every  rail    road  company  or    canal  company  Rail  road  and 

•^  I        ~'  '  canal  companies 

shall  hereafter  report  quarterly,  on  the  fifteenth  day  of^[°rr^to\'h^e"audi- 
March,  June,  September  and  December  in  each  year,  t°^i^^^j°d  what  to 
to  the  auditor  of  public  accounts,  the  number  of  pas- 
sengers transported,  and  the  aggregate  number  of  miles 
traveled  by  them  within  the  commonwealth,  and  the 
gross  amount  received  by  such  company  for  the  trans- 
portation of  freight  over  such  road  or  canal,  or  any  part 
thereof,  during  the  quarter  of  the  year  next  preceding 
the  first  day  of  the  month  in  which  such  report  is  made. 
Such   company,  whose    road  or  canal  is  only  in   part  when  rail  road 

I        ->  •'      _        '^  or  canal  is  only 

within  the  commonwealth,  shall  report  as  aforesaid  such  partiyinthe 

'  X  state,  how  and 

portion  only  of  such  amount  received  for  the  iransporta-'^^^"°''^P°'"*- 
lion   of  freight,  as   the  part  of  the   said   road  or  canal, 
which  is  within  this  commonwealth,  bears  to  the  whole 
of  such  road  or  canal, 

59.    Such  statement  shall  be  verified  by  the  oaths  of  How  report 

verified. 

the  president  and  the   superintendent  of  transportation 

or  other  proper  officer.    Every  company  failins;  to  make  Penalty  for  laii. 

^       ^  ^  I         J  o  urg  to  report. 

such  report  shall  be  fined  five  hundred  dollars.     At  the  miu  tax  and  per 

'■  centage  on  re- 

time of  making  such  report  the  company  shall  pay  intoceiptstobepaid, 

o  r  r       J  I     J  and  when. 

the  treasury,  for  every  passenger  transported,  a  tax  at 
the  rate  of  one  mill  for  every  mile  of  transportation  of 
each  of  such  passengers,  and  a  tax  of  one-half  of  one 

*  The  words  "  not  exempted  by  its  charter  from  taxation,"  were  striclien 
out  of  the  former  law,  of  which  this  is  an  amendment,  so  as  to  enforce  a 
tax  on  all  companies.  The  reports  are  to  be  quarterly  instead  of  semi- 
annually as  heretofore,  and  the  tax  includes  the  former  "  mill  tax,"  and 
adds  one-half  of  one  per  cent,  on  the  gross  earnings  for  tlie  transporta- 
tion of  freight. 


36  ASSESSMENT  OF  TAXES  ON  PERSON'S  AND  PROPERTY. 

per  cciiliim  of  such  gio>s  amount  received  for  the  trans- 
porlatidii  of  freights.  Every  sucli  company  paying  such 
taxes  sliall  not  be  assessed  with  any  lax  on  its  lands, 
buildings,  cars,  boats,  or  other  property  which  they  are 
procccdincs to    authorized  by  law  to   hold  or  have.     But   if  any  such 

bo  had  in  the 

evcntof  the  fail- company  fail  lo  pay  such  taxes  at  either  or  the  terms 

uro  of  a  com-  I         J  i      -J 

panytopaysuchgpp^.j^gj]  therefor,  then  its  lands,  buildings,  cars,  boats 
and  other  properly  shall  be  immediately  assessed  under 
the  directions  of  the  auditor  of  public  accounts,  by  any 
person  appointed  by  him  for  the  purpose,  al  its  full 
value,  and  a  tax  shall  at  once  be  levied  thereon  as  on 
real  estate  and  other  property,  to  be  collected  by  any 
sheriff"  whom  the  auditor  may  direct,  and  such  sheriff 
shall  distrain  and  sell  any  personal  properly  of  such 
company,  and  pay  such  taxes  into  the  treasury  within 
three  months  from  the  time  when  such  assessment  is 
furnished  to  him. 

Where  slaves  and  other  property  listed. 
Internal  im-  *C0.    The  Commissioner  of  the  district,  within  which 

provement  com-  .       .        ,      ^  ,  „   ,         .  ..... 

paniea;  whoto    the  principal  orace  or  place  ot  business  witliin  this  com- 

liet.  I"  I  t 

monwealth  of  any  company  incorporated  for  a  work  of 

internal  improvement  may  be,  shall  ascertain,  and  slate 

whatproperty    in  Separate  columns,  the  number  of  slaves  who  have 

to  be  listed.  ' 

Slaves  owned  or  attained   the  a2;e  of  iwelve  years,  owned   or   hired   by 

hired.  °  1  r      n  i 

such  company,  and  the  aggregate  value  of  all  personal 

property   belonging  lo   such    company,  wherever   such 

Money,  bonds,    slavcs  or  propcriv  may  be;  the  amount  of  moneys  on 

*  See  ell.  104  of  Acts  of  1S57-8.  "The  land  which  a  rail  road  may  ac- 
quire for  buildings,  or  for  an  abutment  along  its  line  generally,  shall  not 
exceed  three  acres  in  any  one  parcel;  and  the  land  which  it  may  acquire 
for  buildings  or  other  purposes  of  the  company,  at  the  principal  termini 
of  its  work,  or  at  any  place  or  places  within  five  miles  of  such  termini, 
ehali  not  exceed  fifteen  acres  in  any  one  parcel ;  but  in  case  of  a  rail  road 
company,  an  amount  of  land  not  exceeding  forty  acres  in  any  one  parcel, 
may  be  acquired  for  its  main  depots,  machine  shops,  and  other  necessary 
purposes  connected  with  the  business  of  the  company." 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  37 

hand,  and  the  aggregate  amount  of  all  solvent  bonds, 
securitif's  and  liquidated  claims  owing  to  such  company, 
after  deducting  therefrom  the  amount  due  from  such 
company  to  others,  according  to  the  provisions  of  the 
50th  section  of  this  act.  The  real  estate  of  such  com- Real  estate. 
pany,  with  the  improvements  thereon,  shall  be  assessed 
as  in  other  cases;  but  the  real  estate,  cars,  engines  and  what  exempted, 
other  property  appertaining  and  essential  to  the  use  of 
its  franchise,  belonging  to  a  company  whose  property 
is  exempt  by  its  charier  from  taxation,  shall  not  be  listed 
and  assessed.  Nor  shall  the  lands,  buildings  or  equip- 
ments of  a  rail  road  or  canal  which  it  may  lawfully  ac- 
quire, and  which  pays  a  tax  on  the  passengers  and 
freight  transported  over  such  road,  be  assessed  under 
the  provisions  of  this  section  ;  but  any  excess  of  lands,  Excess  of  land 

above  the  quan- 

\above   the  quantity  authorized   to  be  held   by  law,  by  t'ty  authorized 

^  •/  •'  "^    by  law  not  ex- 

such  last  mentioned  company,  shall  be  assessed  as  other  ^™p^ 
property. 

When  commissioners  beorin  their  duties. 

o 

61.  Each  commissioner  shall  begin,  annuall}',  on  the  MOien  commis. 

f  1  r  T~i    1  1  1  •   I  sioners  to  begin 

first  day  of  Februar}',  and   proceed,  without  dehiy,  lo  their  duties, 
ascertain  all  the  persons  and  property,  on  that  da}',  in 
his  district   subject    to    taxes    and    county   levies,   and 
otherwise   to  discharge   the   duties   prescribed    by   this 
act. 

Hoiv  lists  of  taxable  subjects  and  levies  'procured. 

62.  The  commissioner  shall  call  upon  every  person  iiow  lists  and 

.      ,  .       ,.        .  •        I    ,  I  •  •  •      "^      1-  leYies  procured. 

in  his  district,  required  by  this  act  to  give  in  a  list  ot 
properly,  moneys,  credits,  or  other  subjects  of  taxation, 
and  the  value  thereof,  or  of  the  persons  in  respect  to 
which  he  is  chargeable  with  county  levies,  for  a  list 
thereof;  and  may  apply  to  any  officer  or  agent  of  a 
company,    or   to   any  person    interested    therein ;    and 


447495 


38  ASSESSMENT  OF  TAXES  ON   PERSONS  AND  PROPERTY. 

shall  adin'miaier  an   oath   lo  any  person   to  make  true 
answers  lo  such  questions  as  he  may  ask  him  in  rela- 
tion  to   an}    matter  about  which  the  commissioner  is 
ronaityforfi.il-   auiliorized  to  enquire.     A  commissioner  failing  lo  make 

lire  to  cnll  on  ...  ,  •        i    i  i  • 

ni.y  person  or     mjy  e;ill  or  aciminisler  ihe  oalh  required  by  tins  section, 

administer  the  ■' 

°'«"'-  shall  forfeit  fifty  dollars. 

The  value  of  j^^'operdj  to  be  assessed. 

Value  of  proper.      G3.    Tlic  Commissioner  shall  also  ascertain  and   as- 
sess ihe  value  of  all  property  other  than  slaves,  ascer- 
incaeeofcon.    taiucd  aiid  listed  as  aforesaid;   and  if  in  any  case  a 
decided.'  person  shall  consider  himself  aggrieved  by  the  valua- 

tion of  the  commissioner,  such  person  and  the  commis- 
sioner respectively  shall  choose  two  discreet  voters,  to 
whom  shall  be  referred  the  matter  of  controversy ;  and 
their  tiecision,  or  that  of  an  umpire  chosen  by  them, 
shall  be  final.  Each  list,  with  ihe  valuations  of  pro- 
perty annexed,  shall  be  read  over  by  the  commissioner 
to  the  person  from  whom  it  is  obtained,  or  on  whose 
information  it  is  made  out,  and  shall  be  corrected  in 
such  respects  as  may  be  necessary. 

Lists  to  have  reference  lo  the  first  of  February. 
Lisu  to  have  re.       G4.    The   commissiouer   shall  endeavor,    by    asking 

ference  to  let  of  .  ,       ,        .     .  ,  . 

Februarypre-  pioper  qucstious  and  obtaining  answers  thereto,  to  nave 
in  such  lists  a  correct  and  full  statement  of  the  persons 
and  of  personal  properly,  and  the  value  thereof,  in  his 
district  subject  to  taxation  or  county  levy,  which  were 
in  the  possession  or  care  of  each  person  in  such  district 
on  the  first  day  of  February,  and  of  all  the  other  sub- 
jects before  mentioned,  on  account  of  which  any  person 

Answers  to  be     or  cotTipanv  in  his  district  was  then  chargeable.     The 

on  oath.  i        J  o 

answers  to  the  commissioner's  questions  shall  always  be 
Penalty  for  fail-   ou  oath.     A  commissioncr  failing  to  at!  minister   such 

ure  to  administer 

""•'•  oath,  unless  the  person  refuse  to  take  it,  shall  forfeit  fifty 

dollars. 


ASSESSMENT  OF  TAXES  OS   PERSONS  AND  PROPERTY.  39 


When  forms  may  be  furnished  to  tax  jiaycrs. 
65.    If  any   person   shall  desire  it,  the  commissioner  when  forms  to 

1      11    r         •    1  1        r         •    1       1    I  •  -  belurnifihed. 

shall  furnish  or  cause  to  be  turnished  him  proper  rorms 
of  such  lists  and  valuations,  and  such  persons  shall, 
within  ten  da3's  thereafter,  make  out  and  deliver  to  the  ■\vhen  made  out. 
commissioner,  or  deposit  with  the  clerk  or  the  count}'  or  turned- 
corporation  court,  statements  of  all  properly,  moneys, 
contracts  and  credits  which  such  person  is  required  by 
this  act  to  list,  and  of  all  subjects  and  persons  on  ac- 
count of  which  he  is  chargeable  with  taxes  or  county 
levies.  He  shall  annex,  in  the  form  prescribed  by  the 
commissioner,  valuations  of  the  property  listed,  except 
slaves;  and  shall  take  and  subscribe  an  oath,  to  be  ap- 
pended to  such  statement,  to  the  following  effect,  viz : 

"I  do  solemnly  swear  (or  affirm)  that  to  the  best  ofrormof  oathto 

111  1  I      1-    r     1  1  •      be  taken  by  the 

my  knowledge  and  belief,  the  annexed  statements  contain  taxpayer. 
accurate,  full  and  complete  lists  of  all  f)ropert3',  moneys 
and  credits,  whether  the  same  are  in  or  out  of  the  state, 
which  I  am  required  to  list,  and  of  all  subjects  and  per- 
sons on  account  of  which  I  am  chargeable  wiili  taxes 
or  coifnt)'  levies,  and  that  in  my  opinion  -the  valuations 
of  property  listed  are  not  below  the  fair  cash  value 
thereof.     So  help  me  God." 

Which  oath  may  be  administered  b}'  the  commissioner  By  whom  admin- 
or  any  other  officer  authorized  by  law  to  administer  an 
oalh  :  and  if  any  person  be  absent  from  his  residence  if  any  person 

1  •  I         "  •      •  11/11  absent  from 

at  the  time  the  commissioner  calls  (and  there  be  no  rjer- home,  how ust 

'  obtained. 

son  on  the  premises  authorized  to  act  for  such  person), 
the  commissioner  shall  leave  or  cause  to  be  left  for  such 
person  at  his  residence,  with  some  white  member  of  his  with  whom 

c        --I  1  r     •  -^     I  ,  notice  left 

tamil}'^  over  the  age  of  sixteen  years;  or  if  there  be  no 
such  white  person  on  the  premises,  shall  otherwise  cause 
to  be  delivered  lo  such  person  proper  forms,  to  enable 


40  ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY. 

him  to  make  out  llie  stalernenls  aforesaid,  with  the  form 
Within wiiBt      of  ilie  oalli  aforesaid  appended  thereto;  and  it  shall  be 

tiinn  nnd  how  r.  ■  •   i  •  i  i  r  » 

list  to  bo  ninde    ihc  dulv  of  such  personwiihin  ten  days  inereaUcr,  to 
out.  -^  '  .     .  ,  . 

make  out  and   deliver  to  the  commissioner,  or  deposit 

with  the  clerk  as  aforesaid,  such  lists,  with  the  valua- 
tions of  property  annexed,  verified  by  affidavit,  as  are 
When  released    herein  before  required;  but  any  such  person,  desiring 
tonmkovaiua     the  forms  to  bfi  furnished  to  him  as  aforesaid,  may  be 

tlon.  .  . 

released  from  the  obligation  of  valuing  the  property 
listed  as  aforesaid,  by  exhibiting  the  same  to  the  com- 
missioner, who  shall  thereupon  assess  the  value  thereof; 
and  any  such  person  who  is  absent  when  the  commis- 
sioner calls  at  his  residence,  may  decline  to  include  a 
valuation  of  his  properly  in  the  statements  required  to 
be  delivered  or  deposited  as  aforesaid ;  antl  in  such 
case,  the  commissioner  shall  ascertain  the  value  of 
whcncoramis-    such  property;  and  if  the  commissioner  is  not  satisfied 

Bioner  not  satis-  .   ,        ■  i  •  r^     i  i        i  i 

fied  with  vRiua-   With  ihc  valuaiion  oi  the  properly  made  by  any  such 

tion,  how  made.  i  r  • 

person,  he  may  adopt  what  he  deems  a  fair  and  proper 
valuation  thereof;  and  in  case  such  person  shall  con- 
sider himself  aggrieved  by  such  valuation,  the  contro- 
vers}'-  shall  be  decided  in  the  manner  prescribed  in  the 
63d  section  of  this  act. 


Household  and  kitchen  furniture,  how  listed. 
Furniture  listed       06.    This  act  shall  uot  be  construcd  to  require  an}' 

in  the  aggregate.  ,,         .    ,  ,  .      .  ,  i  •  ,' 

person  to  luri;isn,  or  the  commissioner  to  lake,  a  list  ot 
the  articles  of  such  person's  household  and  kitchen  fur- 
niture, other  than  those  specified  by  this  act,  but  only 
the  aggregate  value  thereof. 


If  not  furnished,  the  commissioner  to  obtain  lists. 
ifiists  not  fur.        67.    If  any  person  shall  fail  to  furnish  a  list  of  the 

nished,  how  in-  _  .  ,       .  .        ,     ,  ,  . 

lonnationob-     subieicls  ot  taxatiouand  county  levies  required  by  this 

toined.  -^  .  ,  .  . 

act,  and  a  valuation  of  the  property  listed,  the  commis- 


ASSESSMENT    OF    TAXES   OX  PERSONS   AND    PROPERTY.  4L 

sioner  shall  proceed  to  list  the  same,  and  assess  the 
value  thereof,  on  the  best  information  he  can  obtain  ; 
and  to  that  end  may  examine  any  person  on  oath,  and 
whether  such  person  fail  to  furnish  such  list  or  not,  the 
commissioner  may  call  for  any  proper  information  in 
the  possession  of  any  officer  of  this  state,  who  shall 
furnish  the  same  to  him. 


Penalties  for  failing  to  comiilij  with  this  act. 

*68.   If  any  person,  after  being  furnished  wiih  the  Penalty  for  fail- 
proper  forms  as  aforesaid,  shall  fail,  within   the  timeiisu. 
mentioned  in  this  act,  to  deliver  or  deposit  the  lists  in 
the  manner  prescribed  by  this  act,  he  shall  forfeit  ten 
dollars.     If  any  person  shall  refuse  to  exhibit  to  the  For  refusing  to 

"  .  _  _     exhibit  property 

commissioner  any  property  listed,  or  required  by  this  to  commissioner 

^      ,  f  '  "^  for  valuation. 

act  to  be  listed,  by  him,  in  order  that  a  fair  valuation  <• 
thereof  may  be  assessed,  he  shall  pay  a  fine  of  not  less 
than  twenty  nor  more  than  one  hundred  dollars.  Any 
person  failing  to  comply  with  this  section  shall  be  noted 
at  the  end  of  the  commissioner's  properi}^  book,  or  be 
otherwise  specially  reported  by  the  commissioner  to  the 
auditor  of  public  accounts. 


Statements  of  jjersons  and  pj'operty. 
69.    From  the  lists  procured  as  aforesajd,  the  com- statement  to  be 

.      .  ^  ,        , .        .  ,      , ,  ,  made  out  in 

missioner  tor  each  district  shall  make  accurate  state- fo™ furnished 

,  .  by  auditor. 

ments  in  the  form  to  be  prescribed  by  the  auditor  of 
public  accounts,  which  shall  truly  and  distinctly  set 
forth  : 


*  Any  person  who  shall  "fail"  to  deposit  with  tlie  clerk  the  lists  re- 
quired, forfeits  $10.  If  he  fail  to  exiiibit  the  property  so  that  a  fair 
valuation  can  be  made,  he  forfeits  not  less  than  $20  nor  more  than 
$100.  For  a  faikire  in  either  case,  he  is  to  be  reported  to  tlie  auditor  of 
public  accounts,  either  by  a  note  at  the  end  of  the  commissioner's  pro- 
perly book,  or  specially. 

6 


CESSMENT    OF    TAXES  ON   PERSONS   AND    PROPERTY. 

The  numlirr  of  white  male  inhabilants  who  have  at- 
tained the  ago  of  iwcnty-ono  years,  except  those  ex- 
empted from  taxation  on  account  of  bodily  infirmity. 


ivrsons  to  be  ns-      The  niimberoffree  male  persons  above  the  age  of 

Bosficd  for  county     . 

i<:vic8.  Sixteen  years. 

Free neffrors.  Thc  niimbcr  of  male  free  negroes  above  the  age  of 

xemption.       tvventy-one  years,  except  those  exempted  from  taxation 
on  account  of  bothly  infirmity. 

siavps  Buhjoct to      Tlie  number  of  slaves  who  have  attained  the  age  of 

etate  tax.  , 

twelve  years. 


Slaves  subject  to      The  numbcr  of  slavcs  who  have  attained  the  age  of 


county  levies. 


Sixteen  years. 


Horses, mules         The  number  of  horses,  mules,  asses  and  jennets,  and 

and  asses.  i  i  i  r> 

the  value  thereof. 


Cattle. 
Sheep. 
Hogs. 


Household  fur- 
niture. 


*The  number  of  cattle,  and  the  value  thereof. 

The  number  of  sheep,  and  the  value  thereof. 

The  number  of  hogs,  and  the  value  thereof. 

The  aggregate  value  of  all  household  and   kitchen 
furniture. 


Carriages,  &c.  The  number 'of  pleasure  carriages,  stage  coaches, 
jersey  wagons,  carryalls,  gigs,  buggies,  and  vehicles  of 

Exemption.  like  kind,  and  the  value  thereof,  not  including  those 
manufactured  in  this  state  for  sale. 


Watches.  The  number  of  watches,  and  the  value  thereof. 

*  By  this  section  it  is  also  required  that  the  commissioner  shall  state  in 
his  book,  in  separate  columns,  "the  number  of  cattle  and  the  value 
thereof,"  and  a  like  column  for  sheep  and  hogs. 


ASSESSMENT    OF    TAXES    ON    PERSONS   AND    PROPERTY  43 

The  number  of  clocks,  and  the  value  thereof,  vvhelher  ciocks. 
in  use  or  not. 

The  number  of  piano  fortes  and  harps,  and  the  value  Pianos  and  harps 
thereof. 

*A11  gold  and  silver  plate,  plated  ware  and  jewelry.  Jewelry. 
and  the  value  thereof,  not  including  any  watches,  clocks, 
piano  fortes,  harps,  gold  or  silver  plate,  plated  ware  or 
jewelry  kept  in  any  shop  or  manufactory  for  sale,  and 
is  tlie  subject  of  a  license  tax. 

The  aggregate  amount  of  all  moneys,  solvent  bonds.  Money  and 

,  ,  ,  .  "        .  .  IT-    bonds. 

contracts  lor  money  or  other  Ihmg,  securities  and  liqui- 
dated claims. 

The  amount  of  interest  or  profit  from  public  bonds  PubUc bonds; 

interest  thereon 

or  certificates  of  debt  of  this  or  any  other  state,  or  com- taxed, 
panics  incorporated  by  this  or  any  other  stale. 

The  amount  of  incomes  other  than  that  derived  from  income. 
the  practice  of  a  physician,  surgeon,  dentist  or  attorney 
at  law,  included  in  their  license. 

The  yearly  rent  or  value  of  toll  bridges  and  ferries.  toU  bridges. 

The  capital  of  all  incorporated  joint  slock  com  pa- joint  stock  com- 
panies. 
nies  (other  than   banks  of  circulation  and  internal  im- 
provement companies),  and  of  all  insurance  companies 
and  savinsfs  insiilulions  which  declare  no  dividends  of 

O 

profits. 


surance  com- 


The  amount  of  dividends  declared  by  such  insurance  Dividends  of  in- 

...  ,  ,       I  T     •     surance 

companies   and    savings   institutions  that  declare   divi-panies. 
dends. 

*  As  "  plated  ware"  has  been  held  not  to  be  "silver  plate,"  and  under 
such  interpretation  the  tax  avoided,  botii  have  been  introduced  in  this 
section  as  taxable  subjects. 


44 


Mnmifnctiirlng 
compunicH. 


ASSESSMENT    OF    TAXES  OX   PERSONS  AMD    PROPERTY. 

The  cnpilnl  invested  or  used  in  any  mfiniifacturing  or 
niiiiinp;  Inisiness,  or  invested  or  employed  in  any  trade 
or  business  for  which  no  license  is  required. 


FecB  of  office. 


The  annount  of  all  fees  of  office. 


Monpy under  Thc  annount  of  moneys,  bonds,  contracts  or  other 

control  ol'  court.  i        r 

evidences  of  debt  under  the  control  of  any  court,  re- 
ceiver or  commissioner. 


rersonaipro-  The  acro-reGfatc  value  of  the  personal  property  and  the 

perty,  viiluo  ^o      o  i  i        i  ./ 

thereof.  amount  of  moneys,  bonds  and  claims  of  internal  im- 

Exemption.       provement  companies,  other  than  the  equipments  of  a 

rail  road  company,  which  pays  a  tax  on  the  passengers 

transported  over  the  same. 

AU  personal  pro-      All  Other  articles  of  personal  property  not  described 

perty  to  be  put  .  ..... 

in  one  column,  in  the  enumerations  contained  in  this  section,  nor  ex- 
empted by  this  act,  shall  be  set  forth  in  a  separate  and 
distinct  column,  together  with  the  value  thereof. 


Omitled  lists  to  he  j)laced  on  the  next  yearns  hooTcs. 


Omitted  lists, 
how  charged. 


*70,  If  a  commissioner  shall  discover  in  making  up 
his  land  or  property  books,  that  any  taxes  or  levies  have 
been  omitted  for  any  former  year,  he  shall  charge  therein 
such  omitted  taxes  or  levies,  with  lawful  interest  thereon.* 


Personal  property  hooJc  to  he  made. 
Personal  proper-      71.   Each  Commissioner  shall  make  a  book  conlaiii- 

ty  book ;  how 

made.  \^g  ij^g  uamcs  of  the  owners  of  property,  and  other 

persons  taxed  or  subject  to  levies,   alphabetically   ar- 
ranged, and  giving  information  in  such  form  as  the  audi- 


*  The  section  of  which  this  \s  an  amendment,  only  authorized  the 
omitted  tixes  on  personal  property  and  levies  to  be  charged  with  in- 
terest.    This  amendment  includes  lands. 


ASSESSMENT  OF  TAXES  ON   PERSONS  AND  PROPERTY.  45 

tor  of  public  accounts  may  prescribe,  as  to  all  persons 
and  subjects  on  which  taxes  may  be  assessed.     Oppo-Puwic  tax  ex- 
site  the   name  of  each   person   shall  be  extended   the 
whole  amount  of  public  tax  due  from  him. 

Rules  both  as  to  land  hook  and  hooTc  of  'personal  property. 

*72.    He  shall  add  up  the  columns  of  figures  on  each  How  columns  of 

figures  are  to  be 

page,  so  as  to  show  at  the  bottom  of  each  the  total  as;- added  up.  Total 

'      ^  ^     amount  of  taxes 

greaate  of  each  column,  and   number  of  persons  and  5°'^^."''^!*^^^°* 

DO  '  r  taxation  to  be 

articles  subject  to  taxation,  with  the  amount  of  the  pub-boo'kf'^^^^'"^"' 
lie  tax  due  on  every  thing  contained  in  such  page  ;  and 
at  the  end  of  each  book  he  shall  enter  the  sums  from  the 
bottoms  of  the  respective  pages,  by  reference  thereto, 
so  as  to  present  at  one  view  the  various  species  and 
total  number  of  the  subjects  of  taxation  within  his  dis- 
trict, and  the  total  amount  of  the  revenue  arising  there- 
from. 

73,    The  land  of  any  decedent  shall  be  charged  to  his  Decedent's  land 

. ,    .  ,  11-1*°^®  charged  to 

estate,  until  it  can  be  properly  charged  to  the  heir,  de- ws estate, until  u 

'        '  -^  '-'  can  be  charged 

visee  or   orrantce.     And   the   personal   properly  of  die '°^"';°'''*^^'- 

O  I  r       1  J  see.    Assets  ha- 

decedent  shall  be  likewise  charged  to  his  estate  until  the  ^'^^°'''^*^®^- 
same  be  disposed  of.  While  either  continues  charged 
to  the  estate,  the  personal  property  shall  be  liable  for  the 
tax  on  all  so  charged,  and  subject  to  distress  or  other 
lawful  process  for  the  recovery  of  the  same.  Any  assets 
in  the  hands  of  the  personal  representative  of  the  dece- 
dent shall  be  likewise  liable  therefor. 


74.    The  commissioner  shall  make  a  particular  report  commissioner's 

,  ,  r  ^  •  •  r       11   """^  Property  to 

on  oath  to  the  court  or  his  county  or  corporation,  oi  all  be  reported  by 

,  ,  him  to  court; 

his  own  property  subiect  to  taxes  or  levies,  showing;  the  charged  on  book 

i-        i         ■J  J  '  ^  as  other  pro. 

whole  amount  chargeable  to  him  therefor.     On  his  book  p^''^- 

*  Unless  tlie  columns  are  added  up  as  required  by  this  section  tlie  clerk 
is  not  authorized  to  examine  the  books.  See  sections  83  and  84  of  this 
act. 


40 


ASSESSMENT    OF    TAXES   ON   PERSONS   AND    PROPERTY. 


liis    piopcrly    shall    be    entered   and    taxes  and   levies 
charged  to  him  in  like  manner  as  to  any  other  person. 

ronaityfor  fail-  For  faihiig  lo  perform  any  duly  required  by  this  section, 

with  Ibid aecUun.  he  shall  (orfcit  ouB  huiidred  dollars. 


Books  for  former  years ;  how  made. 
Where  no  com-       75.    In  any  case  in  which,  in  consequence  of  there 

miseioner  of  a      ,      .  .././.  f 

fonnnryear,      being  uo  commissioner  tor  a  tormer  year,  or  from  any 

commissiontT  ,  r     \         ^         ^ 

ehaii  make  out    oihcr  causc,  HO  DooK  was  made  out  or  ihe  land  tax,  or 

books  (or  eucli 

year.   Rato  of    Qp  {\^q  (q^  OH   oersonal  property,  or  of  those  subject  to 

tuxutiou  lor  such  •  i        i  ^  j 

year.  ]gyy  [,^  j^,^y  (Jistrict  for  that  year,  the  commissioner  of 

such  district  shall  proceed  to  make  out  books  for  such 
year,  according  to  the  rate  of  tax  or  levy  which  then 
existed,  as  v^'ell  as  books  for  ihe  current  year.  The 
like  proceedings  shall  be  had  with  and  under  the  books 
of  such  former  year  as  with  those  of  the  current  year, 
and  the  sums  therein  charged  shall  be  collected  and  ac- 
counted for  in  like  manner. 


Oath  to  be  at- 
tached to  pro- 
perty book. 


Three  copies  of       7G.    The    Commissioner,  after   completing    his    land 

land  and  proper-  _  '  " 

made°out°''^  book  and  his  book  of  personal  property,  shall  make 
three  fair  copies  thereof.  At  the  foot  of  each  copy  he 
shall  make  and  subscribe  the  following  oath :  "  I,  A  B, 
commissioner  of  the  revenue  for  the  county  (or  corpora- 
tion) of  ,  do  swear,  that  in  making  out  the  fore- 
going book  I  have,  to  the  best  of  my  knowledge  and 
ability,  pursued  the  laws  prescribing  the  duties  of  a 
commissioner  of  the  revenue."  And  the  justice  before 
whom  the  oath  is  taken  shall  annex  thereto  the  following 
cerlilicate:  "Sworn  to  before  me,  C  D,  a  justice  for 
the  county  (or  corporation)  of  ,  on  the  day  of 
."  Which  certificate  shall  be  subscribed  by  the 
justice.  The  oath  at  the  foot  of  the  copy  of  the  land 
book  shall  contain  these  additional  words  :  "  And  that 
I  have  faithfully  discharged  the  duties  required  of  me 
in  assessing  improvements  upon  lands,  and  have  made 
all  corrections  in  said  book,  as  required  by  law." 


Oath  to  be  at- 
tached to  land 
book. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  47 

77.    The  oriofiiial  of  each  book  shall  be  retained  by  original  books 

^  .  .  y,  to  be  retained  by 

the  commissioner  so  long  as  he  continues  in  office,  andtim;  how  long. 

then  be  delivered  to  his  successor.     If  he  fail  herein,  or  Penalty  for  fail- 
ure to  deliver 

if  he  fail  to  make  the  copies  required  by  the  next  pre- books  to  hissuc- 

*  *  *'  *^  cessor,  or  make 

cedino;  section,  he  shall  forfeit  fifty  dollars.  the  copies  re- 

o  '  J  quired. 

7S.    The  three  copies  of  each  book  sworn  to  as  afore- Three  copies  of 

'  _  each  book  to  be 

said,  together  with  such  lists  as  the  commissioner  may '^f^'^^redto 

'        o  -^   clerk. 

have  taken  from  individuals,  shall  be  delivered  by  the 
commissioner  to  the  clerk  of  the  court  for  the  county  or 
corporation  wherein  he  was  elected,  for  examination. 

When  cnid  how  booh  examined. 

79.  Within  twelve  days  after  they  shall  have  been  ^ime  within 

•^  -'  which  clerk  shall 

received  by  the  clerk,  he  shall  examine  the  same.  examine  the 

■J  books. 

80.  He  shall  compare  each  copy  of  the  land   book  How lana  books 

'  "^  to  be  compared 

with  the  land  book  of  the  preceding  year,  with  the  re- ^"'^  ^'^^"'"^®^- 
cords  of  his    office,  where  necessary,  and   with   such 
transcripts,  abstracts  or  statements  from  the  records  of 
other  offices,  as  the  commissioner  shall  lay  before  him. 

81.  He  shall  compare  the  book  of  personal  property  iio^  property 

'  "^   books  to  be  com- 

wilh  the  lists  taken  by  the  commissioner  from  indivi- p".*^'^?'^'^^^- 

•^  ammed. 

duals,  and  examine  the  same  in  such  other  way  as  the 
records  of  his  office  and  his  information  will  enable  him 
to  do. 


82.    The   commissioner    shall    attend  at    the   clerk's  commiseioner 

.  to  assist  in  the 

office  and  assist  at  the  examination,  so  far  as  may  be  ^^*'""'*'»'"'- 

desired  by  the  clerk;  and  the  clerk  shall  point  out  to 

the  commissioner  such  errors  (if  any)  as  in  his  opinion 

may  exist  in  any  of  the  books.     Every  such  error  sliall  au  errors  to  be 

b,  ,  ,  .      .  *^      1      1  ,      .  corrected, 

e  corrected,  when  the  commissioner  and  the  clerk  con- 
cur as  to  the  propriety  of  such  correction.     When  they  when  the  clerk 
differ,  the  matter  in  difference  shall  be  submitted  to  the  ^oner°differ[to 


48  ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY. 

bP flubmittfd to   alloriicy  for  llic  coiriiiioiiweallh  in   lljc  county  or  corpo- 

thn  attorney  lor  .         .  i  •    i      i  •      •  i       .      i  i   ,  i 

thccommon-      ralioH  111  wliich  iho  coin missioiier  was  elecleu  J  and  they 

wealth.  ,       .    .  Tc   I         r   -I  i       •  i        i 

If  tho ottorncy    sliall  coiilorin  to  his  decision.     It  he  fail  to  decide  the 

fail  to  (U'citip,  to  ,      r-  i  •         i      1 1      i  i  i        •  i 

bo Buhmitteu  to  malltT  uclore  the  next  term,  it  shall  then  be  submitted 

the  court. 

to  and  decided  by  the  court  of  such  county  or  corpora- 
lion  ;  and  the  books  shall  be  made  to  conform  to  such 
decision. 


cortincafc  of  the      *S3.    WhcH    the   examination   of  the  clerk  is  com- 
nexedtocnch     plctcd,  and  hc  find  that  the  additions  required  b}'  the 

copy  of  land  .  i        i  i      1 1 

book.  72d  section  have  been  made,  he  shall  annex  to  each 

copy  of  the  land  book  a  certificate   to   the   following 

Formofcierk'8  cflfect :    "I,  E  F,  clcrk  (or  deputy  clerk)  of  the  court 

certificate.  .       ,' 

for  the  county  (or  corporation)  of  ,  do  hereby 

certify  that  I  have  carefully  examined  the  foregoing 
land  book;  that  I  have  compared  it  with  the  land  book 
of  the  preceding  5'ear,  with  the  records  of  my  office, 
where  necessary,  and  with  such  lists,  abstracts  or  state- 
ments from  the  records  of  other  offices,  as  the  commis- 
sioner laid  before  me,  and  that  I  find  the  same  correct 
(or,  and  that  such  errors  as  were  found  in  the  book 
when  it  was  delivered  to  me,  have  been  corrected  ac- 
cording to  law).  Given  under  my  hand  this  day 
of 

Clerk's certifi-         S4.    When   all    the  columns  of  the    property  books 

cate  to  be  nn-  i        i         j 

nexedtoeach     havc  becu  added  up,  as  required  by  the  72d  section  of 

copy  of  the  pro-  '  ■*  •' 

pertybook.        jj^jg  g^t,  llic  clcrk  shall  make  such  certificate  as  the 

whatto  certify,  result  of  his  examination  will  justify.     He  shall  state 

whether  the   book  appears  to   him  to   be  correct,  or 

whether  it  appears  to  be  incorrect  or  carelessly  made 

Certificate  to  be  out.     His  Certificate  shall  be  laid  before  the  court  at  the 

laid  before  court 

and  recorded,     succeeding  term,  and  recorded  among  the  proceedings 
of  the  court. 

*  The  clerk  is  not  required  to  examine  either  the  laud  or  the  property 
books  until  all  the  columns  are  added  up.  See  this,  and  j  84  of  this 
act. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  49 

*S5.   If  the  clerk  carelessly  perform  any  of  the  duties  ciaim  of  cierk to 

,         ,  be  suspended 

herein  required  of  him,  his  claim  for  the  examination  of""t''.the  duties 

T  required  have 

the  books  shall  be  suspended  until  the  duties  herein  i"e- pg^formeT''^ 
quired  are  properly  performed;  and  if  he  fail  to  perform  Penalty  for  fau- 

^  r       I         >/    I  ^  ^  I  ^    yjg  (Q  perform 

any  of  the  duties  above  required  of  him,  he  Shall  forfeit  duties, 
one  hundred  dollars. 


What  to  le  done  with  hooh. 

86.  One  copy  of  the  land  book,  and  one  of  the  book  one  copy  of  land 

'  *^  and  property 

of  personal  property,  shall  be  preserved   by  the  clerk ''°°''i° ''*''«■ 

I:  I       r        J  '  L  J  served  by  clerk. 

amongst  his  records,  free  for  the  inspection  of  any  per- 
son, and  a  copy  of  either  or  any  part  thereof  may  be 
had  at  the  charge  of  any  person  desiring  the  same. 
The  copy  of  the  book  of  personal  properly  preserved 
by  the  clerk  shall  also  serve  for  laying  the  county  levy. 

87.  One  copy  of  each  book  shall  be  delivered  by  the  onecopyofiand 

,      .  }  }        -rr-  1  cc  1-1  and  property 

commissioner  to  the  sheriti  or  other  oincer  authorized  book  to  be  deii- 

vered  to  sheriff. 

to  collect  the  taxes  therein  assessed,  which  shall  be  his 
guide  in  collecting  the  same. 

88.  The  other  cop\'' of  each  shall  be  transmitted  to  copy  tranemit- 

-  ,  1 .  .      .  •fi'l  'u  auditor ; 

the  auditor  ot    public   accounts   by  the   commissioner,  hi^suide  for 

*•  "^  eettleinent  with 

with  his  certificate  staling  that  he  has  dehvered  a  du-^*^^"*^- 
plicate  thereof  to  the  sheriff  or  other  officer,  and  the 
time  of  the  delivery.  This  copy  shall  be  a  guide  for 
the  auditor  to  settle  by  with  such  sheriff  or  other 
officer.  It  shall  be  admitted  as  evidence  in  any  pro- 
ceeding for  judgment  against  such  sheriff  or  officer  on 
account  of  the  taxes  with  which  he  is  chargeable. 

89.  The  commissioner  may  require  from  the  clerk,  Commissioner 

*  As  a  checli  upon  clerks  who  may  be  disposed  to  certify  the  books  of 
a  commissioner  as  "correct,"  instead  of  "  incorrect  or  carelessly  made 
out,"  this  section  makes  provision  for  enquiring  into  his  conduct,  and 
suspends  his  claim  until  the  duties  are  properly  performed. 

7 


50  ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY. 


may  require 
receipt 


shcrin'  (or  other  oflTicer)  and  aiidilor,  a  receipt,  or  ac- 
knowledgment in  writing  of  the  dehvery  of  the  said 
books  to  them  respectively. 

Pefiahies  on  commissioners ;  their  fees  and  compensation. 

penoiiy  for  false      90.   If  any  cominissioncr  shall  knowingly  make  a  false 
™'^'  or  erroneous  entry  on  any  of  his  books,  he  shall,  for 

every  such  offence,  forfeit  two  hundred  dollars. 

Penalty  for  fau-  91.  If  the  duty  prescribed  by  the  78lh  section  shall 
books.  *  ^"  not  be  performed  before  the  first  day  of  June,  or  if  the 
duty  prescribed  by  the  eighty-seventh  section  shall  not 
be  performed  before  the  fifteenth  day  of  June,  or  if  the 
duty  prescribed  by  the  eighty-eighth  section  shall  not  be 
performed  before  the  first  day  of  August,  the  commis- 
sioner failing  to  perform  any  of  these  duties,  shall,  for 
such  failure,  pay  a  fine  of  not  less  than  one  hundred  nor 
more  than  five  hundred  dollars.  And  moreover,  the 
auditor  of  public  accounts  shall  suspend  the  payment  of 
his  compensation. 

Deductions  from      *92.    If  a  commissioncr  shall,  either  in  his  land  book 


commissioners 


compensaUon     Of  his  book  of  pcrsonal  property,  charge  or  extend  in 

for  errors.  ^  1        I  J  '  O 

any  case  a  less  tax  than  the  law  requires,  the  auditor  of 
public  accounts  shall  deduct  the  amount  omitted  to  be 
charged  or  extended,  from  the  compensation  of  the  com- 
missioner. 

Fees  of  commissioners. 

Fees  to  commis-      193.   Each  commissioner  shall  be  entitled  to  the  fol- 

sioner.  ,         .  ^ 

Formnkingan    lowiug  fccs :     For  making  an   entry   and    assessment 

entry  of  land. 

*  This  section,  although  not  amended,  should  be  carefully  considered 
by  ihe  commissioner. 

t  This  section  amends  ^  87  of  ch.  35  of  the  Code,  and  denies  a  fee  for 
the  entry  of  lands  which  become  the  property  of  different  owners,  as 
described  in  $  22  of  this  act,  unless  made  at  the  request  of  an  owner. 
It  denies  a  fee  also  for  any  correction  in  a  commissioner's  book. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  51 

under  ihe  2Sth  section,  of  any  parcel  of  land,  one  dollar 

for  every  such  parcel,  to  be  paid  by  the   owner;  for  For  making  an 

asseasment  of 

making  an  assessment,  when  requested  by  any  owner  of  land, 
any  part  of  the  land,  under  the  22d  section,  one  dollar, 
for  which  the  parlies  amongst  whom  the  land  is  divided 
shall  be  jointly  and  severally  liable,  except  where  the 
commissioner's  proceedings  are  confirmed  by  the  court ; 
in  which  case  the  party  complaining  shall  pay  the  com- 
missioner's fee,  in  addition  to  the  costs  incurred  in  con- 
sequence of  the  application  to  the  court ;  for  making  an  For  transferring 

r       •  1         1        1      r  1  1  ''^'^'1  from  one 

entry  transierrmg  lands,  betore  charged  to  one  person,  person  to 

.  another. 

unto  another,  seventy-nve  cents,  which  shall  be  charged 
to  the  person  to  whom  the  transfer  is  made,  and  be  a 
compensation  for  all  the  tracts  in  the  commissioner's 
district  conveyed  by  the  same  deed;  for  an  entry  ofporentryof a 
any  grant  according  to  the  19th  section,  a  fee  of  twenty- 
five  cents  from  the  grantee,  and  fifty  cents  from  him  for 
assessing  the  value  of  the  land  granted. 

Fees;  how  made  07U  and  collected. 
94.    The  commissioners  may  make  out  tickets  for  iheir  Feebiiistobe 

C  11  '111-  y         •  m  made  out ;  how 

fees,  and  place  them  m  the  hands  ot  a  sheriff  or  other  to  be  accounted 

^  for. 

ofiScer,  to  be  collected  and  accounted  for  in  the  same 
manner  that  clerks'  fees  are  collected  and  accounted  for. 
The  said  commissioners  shall  be  subject  to  the  same 
penalties  as  clerks  of  courts  for  issuing  tickets  wrong- 
fully. 

Commissioner's  compensation  other  than  fees. 
*95.   Every  commissioner  of  the  revenue  shall  be  en- compensaHon  of 


commissioners. 


*The  commissiona  authorized  by  lliis  act  having  been  held  by  the  au- 
ditor to  include  the  taxes  assessed  on  "  lands,  persons  and  personal  pro- 
perty," a  proposition  was  submitted  to  the  general  assembly  to  restrict 
the  commissions  to  the  assessment  of  taxes  on  persons  and  personal  pro- 
perty, upon  the  idea  that  the  commissioner  did  not  "assess"  taxes  on 
real  estate  ;  but  the  proposition  was  defeated,  thereby  approving  the  de- 
cision of  the  auditor. 


^3  ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY, 

tilled  lo  receive,  in  consideration  of  liis  services,  to  be 
paid  on  or  before  the  first  day  of  September,  out  of  the 
treasury,  upon  the  warrant  of  the  auditor  of  public  ac- 
counts, a  commission  of  two  and  one-half  per  centum 
on  the  amount  of  taxes  lawfully  assessed  by  iiim  on 
persons  and  properly  within  the  preceding  twelve 
Where  tnxPH ns.  mouihs.  But  whcrc  the  taxcs  on  persons  and  property 
•20,000.'  assessed  in  any  district  in  a  county  exceed  twenty  ihou- 

saiid  dollars,  the  commission  allowed  on  the  excess  shall 
Where  the  taxes  be  Only  one  and  a  half  per  centum  ;  and  where  the  said 

asscsspd  in  a  .  ... 

town  exceed      laxcs  asscsscd  HI  auv  district  in  a  town  exceed  sixteen 

•16,000.  -^ 

thousand  dollars,  the  commission  allowed  on  the  excess 
shall  be  only  one  per  centum. 

Counties  in  *96,    The  preceding  section  shall  not  have  the  effect 

which  the  com.  , 

pensHtion  shall    [q  rcducc  the  compcnsalion  to  each  of  the  commissioners 

not  be  less  than  *- 

•20a  of  the  counties  of  Gilmer,  Pocahontas,  Pendleton,  Put- 

nam, Raleigh,  Ritchie,  Tyler,  Upshur  and  Wirt,  below 

Motiessthan  the  sum  of  $200  ;  to  each  of  the  commissioners  of  the 
counties  of  Bath,  Carroll  and  Prince  William,  and  the 

Notieeathan      Corporation  of  Danville,  below  ihe  sum  of  $125  ;  and  to 

•100.  ' 

each  of  the  commissioners  of  the  counties  of  Grayson 

and  Giles,  and  the  city  of  Williamsburg,  below  the  sum 

RotiesBthan      of  $100;  and  the  allowance  to  any  commissioner  of 
•150.  .... 

any  county  not  mentioned  in  this  section,  now  existing, 

or  which  may  be  hereafter  created,  shall,  at  the  election 

of  the  commissioner,  be  the  commissions  allowed  in  the 

next  preceding  section,  or  a  specific  allowance  of  $150. 

Auditor  to  pay    The  audiior  of  public  accounts  shall  also  pay  to  the 

poatAge  nd-  _       '  i     ./ 

Tanced  by  com-  scvcral  Commissioners  all  posta2;e  advanced  by  them  in 

miBsioner.  i  o  j 

the  transmission  of  their  books  or  any  correspondence 
Fee  for  register-  touching  the  dulies  of  their  office,  and  a  fee  of  three 

*  This  section  authorizes  the  payment  to  a  comtnissioner  of  all  postage 
advanced  by  him,  and  for  births  and  deaths  registered  by  him.  All 
such  payments  may  be  made  without  any  previous  order  of  court;  but 
it  is  apparent  the  payment  cannot  be  made  till  the  returns  are  received, 
and  shown  to  be  accurately  made  out. 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  53 

cents  for  each  birth  and  death  registered  and  returned  in?  wnhB  and 

"  deaths. 

by  him. 

When  compensation  suspended. 

97.  The  said  compensation  hereby  allowed  to  a  com-  compensation  to 

'  be  denied  in 

missioner,  shall  be  denied  unless  he  has  punctually  per- certain  cases. 

formed  his  duties  in   reference  to  listing  of  births  and 

deaths,  to  the  assessment  of  properly  and  licenses,  and 

made  all  reports  required,  within  the  time  prescribed 

by  law,  or  can    show  to  the  satisfaction  of  the  auditor 

of  public  accounts,  a  strong  and  sufficient  reason  for  his 

delay.     In  everv  such  case  the  auditor  may  settle  with  Auditor  may  set- 

''  •'  "^  _        tie  with  commis- 

such  commissioner  for  his  services,  upon  equitable  prin- f>°"eruponequi. 

^  *  •■  table  prmciplea. 

ciples,  and  shall  report  lo  the  general  assembly  every 
such  case,  his  reasons  for  excusing  the  same,  and  his 
equitable  settlement  thereof. 

Comjiensation  for  services  omitted  by  other  commissioner. 

98.  Where,  however,  any  commissioner  makes  out  compensntion 

for  making  out 

books  for  a  former  year,  such   compensation   may   be  ij^oks  of  former 

•^  '  -^  years. 

allowed  him,  in  addition  to  what  he  is  entitled  to  for  his 
services  during  the  current  year,  as  he  would  have  re- 
ceived in  a'former  year,  had  he  then  been  appointed, 
and  performed  the  duties  of  commissioner. 

99.  When  one  commissioner  begins  in  any  year,  and  where  one  com- 

^  ''    •'  missioner  begins 

dies  or  is  removed  before  the  services  to  be  rendered  by  compuTte^ervice 
the  commissioner  in  that  year  are  fully  performed,  in  ^^Jjj;^°^''y^no?°' 

he  .1  •        I       ■      1        L  1    .        ther,  how  service 

ereot  anotlier  is  elected  who  completes  i^  apportioned. 

,  •  1    r  1  1     1  •  r '"  ^''i"'  case  the 

the  same,  the  sum  to  be  paul  lor  the  whole  services  ot  lattcrcommis- 

...         eioncr  gets  all 

the  commissioners  in  that  year,  shall  be  apportioned  be- the compensa- 
iween  the  commissioner  last  elected  and  the  former,  ac- 
cording to  the  services  by  them  respectively  performed. 
If,  however,  in  consequence  of  any  failure  to  deliver  up 
books  or  papers  which  the  former  had,  the  latter  has  to 


V 


54  ASSESSMENT    OF    TAXES  ON  PERSONS    AND  PROPERTST. 

proceed  to  lake  ibo  list  of  taxable  properly,  and  do  all 
that  lie  would  have  had  to  do,  in  case  there  had  been 
no  previous  commissioner  that  year,  then  he  shall  re- 
ceive all  the  compensation  for  the  said  year. 


Compensation  of  the  clerk. 
cierk'i  compen-       100.    The  court  of  the  county  or  corporation  shall 

aation  for  oxtun- 

ining books.       make  an  allowance  to  the  clerk  for  his  services  under 

this  chapter,  which  shall  be  paid  out  of  the  treasury. 

Where thore is    Where  there  is  only  one  commissioner,  the  allowance 

one  comniis- 

sinner.  shall  not  cxcecd  fifteen  dollars  a  year.     Where  there 

Where  there  are  -' 

ai^nerT""'*       arc  iwo,  it  shall  not  exceed  twenty-five  dollars  a  year. 
Where  there  are  And  wlicTe  thcrc  are  three,  it  shall  not  exceed  thirtv- 

three  commis-  •' 

sionerB.  gye  dollars  a  year. 


Redress  against  erroneous  assessment. 
No  alteration  to        101.    After  the  clerk  shall   have  certified   the  land 

be  made  after  i         i         i         r 

books  are  certi-   book,  or  the  book  01  personal  property,  no  alteration 

fied  by  clerk.  '  i        l         j  - 

shall  be  made  in  either  by  the  commissioner,  aflfecting 
the  taxes  of  that  year. 

Any  person  ng-        102.    But   any    pcrsott   aggrieved    by  any  entry   in 
Bessmentmay     either  book,  or  with  any  assessment  of  a  "license  tax, 

apply  to  county  •'  ' 

cZmo°nJeaUh  "^^y*  ^^'ihin  One  year  after  the  dale  of  the  clerk's  cer- 
pucation^""^ ''^'  lificale,  where  the  entry  is  in  either  book,  and  wiihin 
one  year  from  the  assessment  of  said  license  tax,  apply 
for  relief  to  the  court  in  which  the  commissioner  gave 
bond  and  qualified.  The  attorney  for  the  common- 
wealth shall  defend  the  application;  and  no  order  made 
in  favor  of  the  applicant  shall  have  any  validity  unless 
it  be  stated  on  the  face  thereof  that  such  attorney  did 
so  defend  it. 


Court  may  eson-      103.   If  the  couTt  bc  Satisfied   that  the  applicant  is 

erate  Irom  pay-  ^  ' 

ment  of  taxes,    erroncously  charged  on  such  book  or  so  assessed  with 


ASSESSMENT  OF  TAXES  ON  PERSONS  AND  PROPERTY.  55 

any  taxes  on  licenses,  it  shall  certify  the  fads  upon 
which  it  grants  relief,  and  shall  order  that  he  be  exone- 
rated from  the  payment  of  so  much  as  is  erroneousl}'- 
charged,  if  not  already  paid,  and  if  paid,  that  it  be  re- 
funded to  him. 


104.  Such    order   delivered    to  the  sheriff  or  other  coart's  order 
officer,  shall  restrain  him  from  collecling  so  much  as  is  sheriff  iromcoi. 

lection  of  taxes 

thus  erroneously  charged  ;  or  if  the  same  has  already  erroneously 

''  *-'  •'    charged.    If  paid 

been  collected,  shall  compel  him  to  refund  the  money, '"^V*!^"'^'^^'*' 

'  »  -*  '  ana  to  be  a 

if  such  officer  has  not  already  paid  il  into  the  treasury  ;  ceHn M/senie- 
and  either  way  it  shall  be  a  sufficient  voucher  to  entide  Stor."'' 
the  officer  to  a  credit  for  so  much  in  his  settlement  with 
the  auditor  of  public  accounts. 

105.  If  what  was  so  erroneously  charged  has  been  if  taxes  errone- 

...  ,  ,  1  r  1      II  ■   I      ously  charjied 

paid  into  the  treasury,  the  order  or  court  shall  en u lie  were  paid  into 

i  -^  treasury,  order 

the  claimant    to   a  warrant   on   the    treasury,   for    the  °*^,?.'?"''P^^,".„ 

-J  '  entitle  the  claim- 

amount  thereof,  provided  application  for  the  same  be  p°\{,g7rea?u°i^, 
made   to  the    auditor  of  public   accounts   within    two '^ifyn  two  years, 
years  after  the  date  of  the  clerk's  certificate,  or  such 
assessment  of  the  license  tax. 


Supersedeas  authorized. 
*106.   If  from  the  statement  of  facts  or  other  evi- The  auditor  may 

1  1  I  •  r  I  1  •  I      1 1    I  r         •     •         appeal  from  the 

dence  the  auditor  or  public  accounts  shall  be  ot  opinion  decision  of  the 

^  ^  ^  court  granting 

that  the  order  of  court  granting  the  redress  is  erroneous,  »'>«"'"'j<^'"  of  ex- 

'-'  '-3  oneration. 

he  may  advise  a  supersedeas  or  appeal  to  the  circuit 
court  of  the  county  or  corporation  having  jurisdiction 
over  the  county  or  corporation  in  which  the  order  was 
made.     Such  appeal  or  supersedeas  shall   be  granted  Method  of  pro- 

V'  '  *=  cedure. 

as  a  matter  of  right,  and  shall  be  prosecuted  by  the  at-' 
torney  for  the  commonwealth  for  such  court.     The  cir- 

*  The  courts,  in  passing  upon  the  errors  of  commissioners,  must  state 
the  "facts"  upon  which  they  act  when  relief  is  granted,  so  as  to  enahle 
the  commonwealth  to  judge  of  the  propriety  of  a  supersedeas. 


5G  ASSESSMENT    OF    TAXES    ON  PERSONS    AND  PROPERTY. 

cuit  court,  upon  llie  fuels  slated,  and  upon  such  other 
evidence  as  either  parly  m;iy  offer,  shall  affirm  or  re- 
verse the  order  of  exoneration,  and  shall  make  such 
order  liiereupon  for  the  collection  of  the  taxes  or  other- 
wise, as  such  court  may  consider  proper.  The  appeal 
or  supersedeas  shall  be  tried  in  a  summary  way  with- 
(Topffl  not  to  be    out  plcadings  in  writing.     No  costs  shall  be  awarded 

iHiiil  by  tlin  com-  ,  ,  •  i   ,  i  i   i  i  i 

monweoith.  by  the  courl,  or  paid  by  the  commonwealth,  about  such 
appeal  or  supersedeas,  unless  the  court  in  its  discretion 
shall  give  judgment  for  costs  against  the  commissioner 
who  made  the  erroneous  assessment. 

Grand  jurors  to  he  furnished  with  list  of  offences. 
Commissioner  to      *107.    It  shall  bc  the  duty  of  every  commissioner  to 

lurni^h  the  nt-       ^         .    ,       •  ,,     i  i   i        r-     i 

torney  for  the     tumish  thc  allomey  ot  the  commonwealth  01  the  county, 
with  list  of  i.er-  City  or  town,  3  list  of  evcrv  violation  of  the  revenue 

sons  violating  the  , 

revenue lawS.     ]a,^v  Committed  by  persons  other  than  himself,  showing 
Attorney  to  tic-   the  nature  and  character  of  each  violation.     And  it  shall 

liver  list  to  the  r  i  i    i  •  it  i 

foreman  of  the    DC  the  duty  Ot  each  attomcy  to  deliver  such  hst  to  the 

grand  jury.  •  _  "^ 

foreman  of  the  grand  jury,  who  shall  treat  it  as  having 

been  delivered  specially  in  charge  to  the  grand  jury. 

List  to  be  dc-      The  said  foreman,  after  the  grand  jurv  is  discharged, 

liveredtothe  ,      ,,  .  i  i       ,        ,-     i      "  i 

clerk.  shall  return  such  list  to  the  clerk  ot  the  court,  to  be  pre- 

Attorncys  for  the  served  and  filed  by  him  in  his  office.     It  shall  also  be 

conimonwcnlth       ,,_,.. 

to chargo crand  ihc  duty  ot  tuc  ciFcuit  courts  and  the  attorneys  for  the 

juries  to  enquire  ,  •' 

into  all  violations  commonwealth  in    the  county  and    corporation  courts 

ot  the  revenue  -^  i 

lJJ]^3ione'r'"^°'""  specially  to  charge  the  grand  juries  to  enquire  into  all 
violations  of  the  revenue  laws  by  the  commissioners. 

Mode  of  recovering  fines. 
Proceedings  may      t  J  08.   Any  action  or  motion  for  the  recovery  of  any 

be  iuelilutcd  by 

*  This  is  a  new  section,  intended  to  prevent  the  numberless  violations 
of  the  revenue  laws,  known  to  exist,  without  notice  heretofore  having 
been  taken  of  them.  The  provisions  here  are  comprehensive  and  can- 
not  fail  to  secure  a  faithful  execution  of  the  laws. 

tThe  auditor  prosecutes  all  commissioners  and  clerks  in  the  circuit 
court  of  the  ciiy  of  Richmond.  All  other  penalties  are  recoverable  in 
the  county  wherein  the  offeuce  waa  committed. 


ASSESSMENT    OF    TAXES   ON  PERSONS    AND   PROPERTY.  57 

fine  or  forfeiture  prescribed  by  this  act,  against  any  com- the  auditor  m  the 

'  I         ■         •  1  circuit  court  of 

missioner  of  the  revenue  or  clerk,  may  be  insiiluled  or  P-ichmond city 

''  _  _     against  clerks  or 

made  bv  tlie  auditor  of  public  accounts,  in  llie  circuit  ^om^'ssioners 

J  1  tor  recovery  oi 

court  of  the  city  of  Richmond,  according  to  the  2d  gee- ^°^^' '^*=- 
tion  of  the  43d  chapter  of  the  Code. 

*109.     All    properly,  not  expressly  exempted   from  aii  property  not 

expressly  ex- 

taxation,  or  on   which  a  license  tax  is  not  paid,  shall  empted,  and  on 

'  which  a  license 

be  ascertained  in  the  manner  prescribed  in  this  act,  and '^^.^^"o*?^'"^' 

I  '  subject  to  tax- 

shall  be  subject  to  taxation.  "'^°°- 

110.  Be  it  further  enacted,  that  all  parts  of  chapter  Parts  of  code 

repealed. 

35  of  the  Code  of  Virginia,  and  the  act  passed  May 
24th,  1852,  and  the  acts  amendatory  thereof,  herein  re- 
ferred to,  and  not  hereby  amended  and  re-enacted,  are 
hereby  repealed. 

111.  This  act  shall  be  in  force  from  its  passage. 

*This  section  is  thrown  in  to  carry  out  the  spirit  of  the  constitution, 
declaring  as  a  guide  to  commissioners  that  all  property,  whether  named 
or  not,  shall  be  taxed,  unless  expressly  exempt  by  law. 


68  heoulations  concerning  licenses. 


ACTS  1859-60,  CHAP.  2. 
All  ACT  maldnor  Rcsrulations  concerimis:  Licenses. 

Passed  March  30,  1860. 

Rppeniing  Be  11  eiiaclecl  b}'  the  general  assembly,  thai  so  much 

of  ihe  ihirly-eighlh  chapter  of  the  Code  of  Virginia  as 
has  not  been  amended  and  re-enacted,  and  so  much 
thereof  as  has  been  amended  and  re-enacted,  and  such 
amendments  and  re-enactmenls  as  have  heretofore  been 
made,  be  and  the  same  are  hereby  amended  and  re- 
enacted  so  as  to  read  as  follows :  And  all  the  provi- 
sions of  the  thirty-eighth  chapter  of  the  Code  of  Virginia, 
and  acts  amendatory  thereof,  and  not  re-enacted  by  this 
act,  are  hereby  repealed. 

Of  taxes  on  licenses. 

For  what  licenses  issue. 

^vhat  business        !•  No  pcrson  shall,  without  license,  keep  either  an 

ehnll  nnt  be  pur-         ,.  •  „  .  .  ,        i  i- 

sued  without      ordn)ary,    house    ot    private    entertamment,    boarding- 

licerise.  ,         i  •  i  , 

house,  cook  shop,  eating-house,  or  any  house  not  pri- 
vate, but  kept  for  public  resort  for  any  purpose,  bowling 
Billiard  tables,    saloou  or  alley,  billiard  table,  bagatelle*  table  and  such 

Livery etabies,    like  table?,  Hvcrv  stable  or  feed  store:    And  no  license 

Ac.  -^  , 

Licenses  not       shall  be  "ranted  to  a  free  neo;rot  to  keep  an  ordinary 

granted  to  tree  "^  o  i  ^ 

Arruupirits.     ^r  Otherwise  to  sell  ardent  spirits. 

&c. 

Merchandise, &c.      Nor  sliall  any  pcrson,  without  license,  rectify  or  distill 

*  Bagntelle  tables  are  here  introduced  for  the  first  time  as  the  subject 
of  a  license  tax. 
tFree  negroes  cannot  be  licensed  to  sell  ardent  spirits. 


REGULATIONS  CONCERNING  LICENSES.  59 

ardent  spirits,  or  manufacture  for  sale,  or  ventl  porter, 
ale  or  beer  or  drinks  of  any  kind. 

Nor  shall  any  person,  without  license,  sell  or  contract  what  included 

,,  rr     ~  II  1  1  IT  as  merchandise, 

to  sell  or  orier  to  sell  goods,  wares  and  merchandise :  &e- 
And  herein  shall  be  included  books,  maps,  prints,  pro- 
visions, agricultural  commodities,  fruit  trees*  and  shrub- 
beries, the  growth,  production   or  manufacture  of  this 
state,   or    any    of  the    United    States,   or   any    fo  re  i  o;  n  saies  by  samples, 

...  ,  .  cards,  &c. 

country,  either  by  sample,  card  or  otherwise. 

Nor  shall  any  person,  without  license,  sell,  or  offer  to  Patent  rights, 

medicines,  car- 
sell  or  barter,  patent  rights, f  patent,  specific  or  quack  riagcs,&c. 

medicines,  w.ngons,  coaches,  carriages,  barouches,  bug- 
gies, gigs,  carr3'alls  or  other  vehicles. 

Nor  shrill  any  person,  without  license,  buy  for  sale  or  saies  on  com. 

11     r  1  •      •  c  c     J.       1  mission,  of 

,  sell  tor  others   on  commission,  or   lor   proni,|  slaves,  slaves,  horses, 
horses,  asses,  mules,  cattle,  sheep  or  hogs,  or  either  of 
them. 

Nor  shall  any  person  sell,  without  license,  any  horses,  Horses, &c. 

,  .  ,  ,        .  ,  .  ,  1  ,   r  brought  into  the 

asses,  mules  or  ice  brought  into  this  state  to  be  sold. "^  state. 

Nor  shall  any  person,  without  license,  act  as  agent  insurance  com- 

-  ,.        .  .  .11  panics. 

tor  any  loreign  insurance  company,  or  act  as  wood,  coal  wood  and  coai 

merchants,  &c. 

or  lumber  merchant,  merchant  tailor,  forwarding  mer- 

*  Tlie  sale  of  fruit  trees  and  slirubberies  produced  in  other  states  are 
protiibited.     See  section  2,  exemption  of  productions. 

tThe  sale  of  patent  rights  is  liere  for  the  first  lime  introduced,  as  a 
subject  of  license. 

t  Agencies  for  "  profit"  in  the  purchase  or  sale  for  others  of  slaves, 
horses,  asses,  ninies,  cattle,  sheep  or  hogs,  or  where  sucii  purchases  and 
sales  are  made  in  a  mercantile  sense  as  merchants  buy  and  sell,  are  pro- 
hibited vviihout  a  license.  This  provision  is  not  intended,  however,  as  a 
restraint  on  such  purchases  and  sales  by  farmers,  graziers  and  others  for 
their  own  wants  or  purposes. 

%  The  horses  and  other  animals  here  referred  to  are  such  as  are  brought 
from  other  slates,  and  put  upon  the  market  in  competition  with  Virginia 
bred  animals. 


GO  REGULATIONS   CONCERNING   LICENSES. 

Attorneys, doc-   cliant,  sliip  brokcr,  rillornry  at  law,  physician,  surgeon, 

tors  luid  dugucr-    ,         .  ,  .  ,  i     i  •  i  .  •    .       i        i 

n-otypista.         (Icnlist,  {luguerreiau  and  such  like  artists,  broker  or  auc- 
tioneer. 

Nor  shall  any  captain  or  other  person  having  the 
con^irnand  or  control  of  any  vessel  without  license,  sell 
wood  by  retail  from  such  vessel. 

AK'ontB  for  rent-       Nor  shuU  any  person,  without  license,  act  as  agent 

ing  houses.  .  . 

hiring nngrocs,    for  ronting  houses  or  hirino;  negroes,  or  tor  receiving 

for  books,  &.C.  .       .  °  ... 

subscriptions*  for,  or  in  any  manner  furnishing  news- 
papers, books,  pamphlets,  or  other  periodicals. 

Framework.  Nor  shall  any  person,  without  license,  receive  from 

without  this  state,  any  rough  or  other  frame  work  of 
any  description,  to  be  put  together  in  this  state  for  the 
purpose  of  sale. 

Shows,  circuses       Nor  shall  any  person  or  company,  without  a  license, 

and  menageries.  •..  -i  r  •  iti 

Exhibitions  and  exhibit  anv  theatrical  performance  in  a  pubhc  theatre, 

theatres.  .  .  . 

or  any  menagerie,  circus  or  other  public  show,  exhibi- 
tion or  like  performance  in  a  theatre  or  elsewhere. 

Refreshments  in      Nor  shall  any  pcrson,  without  a  license,  sell  refresh- 
theatre.  .  1 1-      1 

ments  in  a  public  theatre. 

Rooms  for  pub-       Nor  shall  any  person,  without  a  license,  let  any  room 

be  shows. 

or  rooms  for  public  shows  or  other  exhibitions  or  per- 
formances. 

Express  business      Nor  shall  any  person,  without  a  license,  carry  on  any 
express  business  for  compensation. 

What  deemed  a       +2.   A  Sale  made  at  any  place  other  than  that  desig- 

*  Colporterage — receiving  subscriptions  for  newspapers,  or  in  any 
manner  fnrnijiiing  newspapers,  books,  pamphlets  or  other  periodicals, 
are  prohibited  without  license.  An  exception,  however,  prevails  in  favor 
of  those  printed  and  published  in  Virginia. 

t  This  section  localizes  all  business  for  which  a  license  to  sell  is  required, 
and  destroys  the  occupation  of  peddlers,  to  which  no  license  can  issue. 


REGULATIONS   CONCERNING   LICENSES.  61 

nated  in  the  license,  shall,  unless  specially  authorized  eaie  without 

licenee. 

by  law,  in  all  cases  be  held  to  be  a  sale  without  a 
license. 

3.  A  stable  or  other  place  wherein  horses  are  kept 'vvhat  deemed  a 

*•  ^  livery  stable. 

for  hire  or  fed  for  compensation,  shall  be  construed  to 
be  a  livery  stable  within  the  meaning  of  this  act ;  but 
no  horse  kept  therein  shall,  on  that  account,  be  ex- 
empted from  taxation. 

Who  exempt  from  licenses. 

4.  This  act  shall  not  be  construed  to  require  a  licensed  Goods ex- 

•••  changed,  not 

merchant  or  mercantile  firm  to  take  out  an  additional  p''°'»'''^'«^- 
license  to  enable  him  or  them  to  barter  or  exchange  goods, 
wares  or  merchandise  for  country  produce,  and  then  to 
sell  the  same. 

Nor  to  require  a  license  to  manufacture  cider  out  of  his  cider  not  pro- 

.  .      .  hibited. 

own  fruit ;  nor  to  require  the  owner  of  a  distillery  to  ob-  pistiiun^  grain, 

'1  -^  <fcc.  produced  by 

tain  a  license  for  distilling  fruit  or  for  distilling  grain  pro- "''"prohibued, 
duced  by  himself,  unless  such  distillery  so  engaged  is  opMadon'^more 

,         ^    •  •  1  r  .1     *    •  than  four  months 

kept  in  operation  more  than  four  months*  in  any  one 
year;  but  if  such  distillery  is  suspended  within  the 
period  of  four  months,  it  shall  not  be  resumed  in  the 
same  year  without  a  license. 

Nor  to  require  a  license  of  any  person  as  a  keeper  of  Boarding  houses. 
a  boarding-house,  who  shall  not  have  more  than  five 
persons  at  the  same  time  boarding  with  him. 

Nor  to  require  a  license  from  any  person  selling  or  carnages,  &c. 

■*  ^     I  o  manufactured  in 

offering  for  sale  or  barter,  coaches,  carriages,  baroaches,  this  state,  ex- 

*  A  distillery  may  be  kept  in  operation  for  "four  months,"  if  engaged 
in  distilling  fruit  or  grain  produced  by  the  distiller,  without  license  ;  but 
if  kept  in  operation  more  than  "four  months,"  although  engaged  in  distil- 
ling fruit  or  grain  so  produced,  the  tax  is  to  be  imposed.  If  the  distillery 
is  kept  in  operation  for  any  length  of  if\ne  in  distilling  fruit  or  grain 
not  so  produced,  the  taxis  to  be  imposed. 


02  REGULATIONS   CONCERNING  LICENSES. 

c<npt,if8oidby  buggifs,  gigs,  carryalls,  or  other  vehicles  manufactured 
t^ojmanu  ac-      .^^  ^^^.^  ^^^^^  ^^  ^^^  Seller  or  pcrsoii  offering  to  sell. 


Wood  and  lum-       Nor  lo  rcquire  a  license  to  bo  obtained  by  any  person 

cmpt.  to  authorize  him  to  sell  wood  or  lumber  cut  or  sawed  by 

himself,  unless  the  same  be  by  retail  from  some  vessel. 


License  which         Nor  to  rcquirc  any  physician,  surgeon,  dentist*  resi- 

extenda  to  ovcry    ,.,.  ,  ,.  .l*  T  » 

county  in  the     dcut  in  this  Slate,  Or  aiiorney  at  law  to  pay  a  license  tax 

state.  ,  ..,.,, 

in  more  than  one  county  or  city  in  which  he  maj^  practice. 


Newspapers,  &c.      Nor  to  rcquiie  a  license  lo  receive  subscriptions  for  or 
lo  sell  newspapers,  books,  pamphlet! 
printed  and  published  in  this  slate. 


published  in  this  ,  ,  ,  ,  .      ..      , 

state.  to  sell  newspapers,  books,  pamphlets  or  other  periodicals 


License  to  pell         Nor   to  require  any   person  licensed   to   sell   ardent 

ardent  spirits  in-        .   -  i   i  •   •  i     .  i  c  . 

eludes  permis-    spirits  lo  pay  an  additional  lax  as  a  vendor  ot  porter, 

sion  to  sell  por- 
ter, ale,  &c.         ale  or  beer. 

Common  crier        Nor  to  require  a  license  lo  be  obtained  by  any  person 

exempt.  .  .  .  . 

Exception.        lo  follow  the  business  of  a  common  crier,  except  ;n  a 

town   having  a  population  of  one  thousand  inhabilants. 

Agents  for  rent-  or  lo  acl  as  agcut  in  renting  houses  or  hiring  negroes, 

ing  houses,  &.c.  ,  ,  .       ,  .      .  ^  - 

exempt.  unless  the  sa.me  is  done  on  commission  or  tor  proht. 

Exception. 

Boarding  schools  Nor  to  require  any  person  who  keeps  a  boarding 
school  to  pay  a  license  tax  for  boarding  the  students 
and  teachers  of  such  school. 

Resident  me-  Nor  to  require  a  license  from  any  resident  mechanic 

artists.  Or  artist  for  exhibiting  any  work  or  production  of  his 

Lecturers.         own  art  or  invention,  or  by  any  lecturer  on  a  literary  or 
Musical conceru.  scienlific  subjcct,  or  for  a  musical  concert. 

?how8,  &c.  con-      And  no  license    shall   be  deemed   to  authorize  any 

trary  to  town 

*  A  dentist  oblaining  a  license  in  any  county  may  practice  any  where 
in  the  state  without  an  addiiionSl  license.  They  are  put  upon  an  equality 
with  physicians,  surgeons,  lawyers,  &c. 


REGULATIONS   CONCERNING   LICENSES.  63 

show,  exhibition  or  performance  in  a  city  or  town,  con- ordinances, not 

.  licensed. 

trary  to  the  ordinances  ot  the  corporation,  or  to  autho- Free  negroes 

_  .  ,        •  .....         prohibited  from 

rize  any  free  negro  to  take  part  in  such  show,  exhibiiion  takingpartm 

y  '-'  '  shows. 

or  performance. 

Nor  lo  require  the  owner  of  any  stalhon  or  jackass  stamens,  &c. 
to  pay  a  license  tax  in  more  than  one  county  or  city  in 
any  one  year. 

Nor  shall  a  license  be  required  to  sell  articles  manu- Articles  manu- 

_  111  1 1  •  1   •  •    •  r      •    factured  in  the 

lactured  by  the  seller  in   this  state,  or  provisions,  truit  state. 

Ill-  1  -11  1-  •  I       Fiuit  trees,  &c. 

trees,    shrubberies    and    agricultural    commodities,  the 

growth  and  production  of  this  state;  or  to  authorize  a  when  salt,  iron, 

,  ^  11  1        •  1  &c.  may  be  sold 

planter  or   tarmer   to  sell  salt,  iron,   steel,  tea,   sugar,  byafarmerwith. 

'  •  111  out  license. 

cofiee,  molasses,  spices,  g3'psum,  powder,  lead  or  cotton 

yarn,  when  such  article  is  purchased  as  a  return  load  for 

his  produce  or  other  property  taken  to  market ;  or  to  au-  Test  books  may 

thorize  the  teachers,  officers  or  trustees  of  any  school  or  te'achers.^ 

seminary  of  learning  to  sell  text  books  to  the  students 

thereof,  or  to  authorize  a  person  to  use  materials  in  re- Materials  for  re- 
pair of  watches, 
pairing  watches  or  other  things,  and  thereby  sell  such 

materials. 

Penalties  for  a  failure  to  obtain  licenses. 
5.    Any  person  who  shall  in  any  way  keep  an  ordi- Penalties  on 

.  ,  I        •    •  1-  I  I      11  ordinaries. 

nary  without  obtaining  a  license  to  do  so,  shall  pay  a 

fine  of  not  less  than  thirty  nor  more  than  one  hundred 

dollars.     And  any  person  who  shall  keep  a  house  of  Private  enter- 
tainment. 
private  entertainment  without  license,  and  any  person 

who  shall  in  any  way  keep  a  boarding-house,  cook  shop,  Boarding-housea, 

hi  •  I  1  cook  ehops,  &c. 

ouse  or  any  house  not  private,   but  kept  as  a 

house  of  public  resort  for  any  purpose,  bowling  saloon  BowUng  saloons, 

or  alley,  billiard  table,  livery  stable  or  feed  store  with-  &c. 

out  a  license,  shall  pay  a  fine  not  exceeding  one  hundred 

dollars,  unless  it  be  such  boarding-house  or  church  or  Exceptions. 

other  place  of  public  resort  as  may  be  exempted  by  the 

second  section  of  this  act. 


64 


REGULATIONS    CONCERNING    LICENSES. 


Ardent  spirits. 


Ardent  spiriu, 
porter,  ale,  &c. 


G.  Any  person  who  shall  in  any  way  rectify  or  distill 
ardent  spirits,  or  manufacture  for  sale,  or  vend  porter, 
ale  or  hccr  or  drinks  of  any  like  kind  without  a  license, 
where  such  license  is  required  by  this  act,  shall  pay  a 
fine  not  less  than  thirty  nor  more  than  two  hundred 
dollars. 


Sale  of  goods  prohibited. 

GoodB,  wares,         7.    Any  pcrsoH  who  shall  in  any  way  sell  or  offer  to 
'^*'   *^'  sell  any  goods,  wares,  merchandise,  ice  brought  into 

Books, provi-     this  stale  for  sale,  books,  maps,  prints,  provisions   or 

sions,  fruit  trees,  .       ,  ,  , .  .  r     •     .  i        i  i        •  .  i 

&c.  agricultural  commodities,  iruit  trees  or  shrubberies,  the 

growth,  production  or  manufacture  of  this  state,  or  any 
of  the  United  States,  or  any  foreign  country,  by  sample, 
card  or  otherwise,  without  a  license  therefor,  where  such 
license  is  required  by  law,  shall  pay  a  fine  not  less  than 
twenty  nor  more  than  five  hundred  dollars. 


Patent  rights. 
Patent  rights         8.   Any  pcrsou  who  shall  sell  or  offer  to  sell  or  barter 

quack  medicines,  .    ,  .„  ,  ,.    . 

carriages, &c.  anj""  patent  rights,  patent,  specinc  or  quack  medicines, 
coaches,  carriages,  barouches,  buggies,  gigs,  carryalls 
or  other  vehicles,  without  a  license  therefor,  when  such 
license  is  required  by  law,  shall  pay  a  fine  of  not  less 
than  twenty  nor  more  than  five  hundred  dollars. 

Horses  brought  into  this  state. 


9.  Any  person  who  shall  sell  or  offer  to  sell  horses, 
asses  or  mules  brought  into  this  state  for  sale,  or  who 
shall  buy  for  sale,  or  sell  or  offer  to  sell  for  others  on 
commission  or  for  profit,  slaves,  horses,  asses,  mules, 


Horses,  mules. 


REGULATIONS   CONCERNING   LICENSES,  65 

cattle,  sheep,  hogs,  or  either  of  them,  without  a  license, 
where  such  license  is  required  by  law,  shall  pay  a  fine 
of  not  less  than  twenty  nor  more  than  five  hundred 
dollars. 

Merchant  tailors. 
10.   Any  person  who   shall   act   as   agent    for   any  insurance com- 

^        .  .  ,  ,  panics,  lumber 

Foreign   insurance  company,  or  act  as  wood,  coal  or  nicrchants,  mer- 

"  .  .  chant  tailors,  at- 

lumber   merchant,    merchant    tailor,    forwarding   me r- tornoye,  artists, 

°  auctioneers,  &c. 

chant,  ship  broker,  attorney  at  law,  physician,  surgeon, 
demist,  daguerreian,  and  such  like  artists,  broker  or 
auctioneer,  without  a  license  therefor,  shall  pay  a  fine 
of  not  less  than  twenty  nor  more  than  five  hundred 
dollars. 


Agents  for  hiring  7iegroes. 
11.    Any  person  who  shall  act  as  agent  for  renting  Agents  for  rent- 

...  ,  .....  ing  houses,  &c. 

houses  or  hinns;  negroes,  or  for  receiving  subscriptions  subscriptions  to 

•  r         •    1  r         •    1       1  books,  &c. 

for  or  contracting  to  furnish  or  have  furnished  news- 
papers, books,  pamphlets  or  other  periodicals,  without 
a  license  therefor,  where  such  license  is  required  by 
law,  shall  pay  a  fine  of  not  less  than  twenty  nor  more 
than  five  hundred  dollars. 


12.  Any    merchant    who    shall,    from    without    this  Frame  work  put 

together  In  this 

State,  receive  any  rough  or  other  frame  work  of  any  state. 
description,  to  be  put  together  in  this  state  for  the  pur- 
pose of  sale,  without  a  license   therefor,  where    such 
license  is  required  by  law,  shall  pay  a  fine  of  not  less 
than  twenty  nor  more  than  five  hundred  dollars. 

Theatres. 

13.  Any  person  or  company  who  shall  exhibit  any  Theatres,  ehowa, 
theatrical  performance  in  a  public  theatre,  or  any  me- 

9 


CC  REGULATIONS    CONCERNING    LICENSES. 

nagerie,  circus  or  other  public  show,  exhibition  or  hke 
performance  in  a  theatre  or  elsewhere,  without  a  license 
therefor,  where  such  license  is  required  by  law,  shall 
pay  a  fine  of  not  less  than  twenty  nor  naore  than  five 
hundred  dollars. 

Refreshments  in  a  theatre. 

Refreshments  in      14.   Any  persou  who    shall   sell   refreshn:ients   in  a 
theatre.  public  theatre,  without  a  license  therefor,  shall  pay  a 

fine  of  not  less  than  twenty  nor  more  than  five  hundred 

dollars. 

Rooms  for  shows  15.  Any  pcrson  who  shall  let  any  room  or  rooms  for 
public  shows,  or  other  exhibitions  or  performances, 
without  a  license  therefor,  where  a  license  is  required 
for  such  show  or  exhibition,  shall  pay  a  fine  of  not  less 
than  twenty  nor  more  than  five  hundred  dollars. 

Esprees business  16.  Any  persou  who  shall  carry  on  any  express 
business  for  compensation,  without  license  therefor, 
shall  pay  a  fine  of  not  less  than  fifty  nor  more  than  five 
hundred  dollars. 

rrovieions not         *17.    Any  pcrsou  who  shall   in  any  manner  violate 

specially  named.  pi  ..  r     •  •  .  ^u-  "11 

any  of  the  provisions  ot  tnis  act  not  herein  specially 
named,  shall  pay  a  fine  of  not  less  than  twenty  nor 
more  than  five  hundred  dollars. 


What  constitutes  a  license;  how  granted. 


Duty  of  commis.      IS.    Evcry  commissioncr  of  the  revenue  shall  annu- 

eioiicr  to  ascer-  •         ii  •       i  •       t        •  i  j 

tftin  who  should  ally  ascertain  all  persons  in  his  district  who  are  engaged 

obtain  licenses.  "^  r       •  i  •  i  •       i        •   i 

in  any  business,  calling  or  profession,  prohibited  without 

*  Penalties  prescribed  for  all  violations  of  the  revenue  laws  not  spe- 
cially named. 


REGULATIONS    CONCERNING    LICENSES.  67 

license  by  law,  and  who  ought  to  obtain  such  licenses; 

and  il  shall  also  be  the  duty  of  every  person  so  engaged  Duty  of  persons 

,  .  engaged  in  busi- 

er desiring  to  ena;ag;e  in  such  business,  calling  or  profes-  ncss  to  apply  to 

o  o    o  '  o  i  commissioner 

sion,  to  apply*  to  the  commissioner  of  the  revenue;  and  ^°'^''=^°®^- 
it  shall  be  the  duty  of  such  commissioner,  in  either  case,  commissioner  to 

give  certificate  of 

to  dehver  to  every  such  person  a  cerlificale  of  the  license  amount  of  tax. 

to  be  obtained,  and  the  amount  of  tax  to  be  paid  by  him. 

The  commissioner  of  the  revenue  shall  commence  his  whentocom- 

mence  assess- 

assessments  of  such  Ucenses  as  expire  on  the  thirlieih  ment  of  licenses. 

day  of  April,  at  such  time  during  said  month  as  will 

enable  him  to  complete  the  assessment,  and  deliver  to 

the  sheriff  or  collector  a  list  thereof,  on  or  before  the 

thirtieth  day  of  April.     Every  certificate  to  sell  shall  wiiat  certificate 

to  designate. 

designate  the  store  or  place  of  sale.  A  license  to  an  auc- 
tioneer, in  addition  to  the  place  named  in  the  license,  may 
authorize  a  sale  within  the  county  or  corporation  wherein 
the  license  was  granted,  and  to  sell  for  another  person, 
at  any  place  such  other  person  is  authorized  to  sell. 
Such  certificate    shall    be    produced    to  the   officer  to  Receiptor  coi- 

...  .  f.        lector  on  the  cer- 

whom  the  tax  is  to  be  paid,  and  his  receipt  therefor,  tiflcate  is  a 

_  ^  '  '  _  license. 

written  on  the  certificate,  shall  be  deemed  a  sufficient 
license  to  the  person  to  whom  the  same  has  been 
issued ;  except  such  person  shall  not  by  such  license  be  Exceptions, 
authorized  to  sell,  by  retail,  wine,  ardent  spirits,  or  a 
mixture  thereof,  or  to  keep  an  ordinary,  house  of  pri- 
vate entertainment,  or  bowling  saloon  ;  in  which  cases, 
such  person  shall  obtain  a  license  in  the  manner  pre- 
scribed by  law. 


Quack  medicines. 
19.    All  licenses  granted  to  sell  patent  rights,  patent,  Licenses  to  ex- 

.  Ill  pire  at  the  end  of 

specinc  or  quacl^  medicines;  licenses  granted  to  brokers, 

*  The  person  desiring  tlie  license  must  apply  for  it.  Whether  witii  or 
without  application  the  commissioner  must  assess.  Licenses  issued  to 
merchants,  auctioneers  and  others  to  sell,  must  designate  tiie  place  of 
sale. 


68  REGULATIONS    CONCERNING    LICENSES. 


one 


yenrfrom  to  pcrsoiis  obtaining  subscriptions  to  newspapers,  books, 
filnu^l^  pamphlets,  or  other  periodicals,  or  to  sell  newspapers, 
books,  pamphlets,  or  other  periodicals,  or  to  sell,  contract 
to  sell,  or  offer  to  sell,  or  in  any  manner  furnish  any  of 
the  above  articles,  by  sample,  card  or  otherwise  ; 
licenses  granted  to  persons  to  deal  in,  sell  or  offer  to  sell 
or  barter,  coaches  and  other  vehicles  manufactured 
without  this  State,  shall  expire  at  the  end  of  one  year 
Notgrantnd  for  from  the  day  of  granting  the  same,  and  shall  not  be 

a  shorter  time  ,     _  ,  ■     i     i  i  i  •       ^ 

than  one  year,    granted  for  a  shortcr  period  than  one  year,  or  be  subject 

to  any  abatement  or  apportionment  of  tax,  if  the  privi- 

Licenses  not  to   lege  bc  excrciscd  for  less  than  a  year,  and  shall  not  be 

extend  beyond  ,  ,   ,  i     i        i  •      ■  r     i 

the  uraits  of  the  coustrucd  to  cxtcnd  beyond  the  limits  or  the  county  or 

county  or  cor-  .         ^  i  •    i     •  i         *    i-  i 

porationfor       corporation  for  which  It  was  granted.    A  license  granted 

which  granted.  '  "  _    _         ° 

under  this  section  shall  be  a  personal  privilege,*  and 
Licenses  not      shall  Hot  be  assigucd  or  transferred  so  as  to  authorize 

transferrable.  -,,  ,  i      t 

any  person  to  sell,  or  act  under  such  license,  except 
the  person  to  whom  it  is  granted. 


Licenses  to  expire  on  the  first  of  Januanj. 
stallions  and  20.   The  liccnscs  granted  to  owners  of  stallions  and 

jackasses,  when    .       ,  .  •  r     i  i  t      ii 

licenses  begin     lackasscs  may  begin  at  any  time  ot  the  year,  but  shall 

and  when  expire.'^         .  J  o  J  J  ' 

expire  on  the  first  day  of  January  next  ensuing ;  and 

not  less  shall  be  received  thereon  at  any  time  than  one 

Kay  be  trans,     year's  tax.    The  unexpired  term  of  a  license  so  granted, 

fcrrcd  when  stiil* 

lion  or  jackass  is  may  be  transferred  to  any  person  to  whom  the  stallion 

or  jackass  may  have  been  sold,  loaned  or  hired  ;  but 

Name  of  stallion  not  otherwise.     Every  such  license  shall  describe  the 

or  jackass  to  be  ,,.  .       ,  ,  ,  . 

given  in  ucense.  stallion  or  jackass  by  name  or  Otherwise. 


Bowling  alleys;  when. 
Bowling  alleys         21-  Liccnscs  granted  to  keepers  of  bowling  alleys  or 

or  billiard  tables   i  •  1 1  •       i        i  i  •  •        i 

bilhard  tables,  may  commence  at  an}'  time  in  the  year, 

*A  license  granted  under  this  section  is  made  a  personal  privilege, 
and  can  only  be  exercised  by  the  person  to  whom  granted. 


REGULATIONS    CONCERNING   LICENSES-  69 

and  terminate  at  the  end  of  four  months  from  the  time  may  obtain  a 

.  ,         r  •      ^       r  license  for  four 

or  granting  the  same,  or  may  be  tor  a  period  oi  one  months, 
year.     If  granted  for  a  period  of  four  months,  the  tax  Amount  of  tax 

.  for  four  monthB. 

shall  be  fifty  per  centum  of  the  annual  tax.     County  Licenses  for  re- 

, .  Ml  •    •  (-1      t^il  of  ardent 

courts  may  grant  licenses  to  retail  ardent  spirits  on  nsn- spirits  on  fishing 

shores,  ic.  may 

inff  shores,  or  at  any  fish  wharf  in  any  town  or  city,  te  granted  for 

°  -^  •'  .  "iree  months. 

for  a  period  not  less  than  three  months,  at  a  proportionate 

rate  as  for  twelve  months.    Licenses  to  auctioneers  shall  Licenses  to  auc- 
tioneers shall  be 
not  be  for  less  than  one  year.  for  one  year. 


Licenses  which  expire  SOth  April.* 
22.  All  licenses  other  than  those  mentioned  in  the  next  Licenses  to  ex- 

1  1-  •  /  T  r  1  I-       I  pire  on  the  thir- 

three  preceding  sections  (except  licenses  tor  pubhc  ihea- tiethof  Apru. 

'■  °  ...  .  Exceptions. 

Ires  and  shows,  and  other  exhibitions,  which  shall  be  for 
the  time  herein  after  specified),  shall  expire  on  the  thir- 
tieth of  April.    In  all  those  cases  wherein  it  is  necessary  Action  of  courts 

-  .  ,  may  be  obtained 

for  the  county  or  corporation  courts  to  do  any  act  to  in  anticipation, 
authorize  the  license,  such  act  may  be  performed  in  an- 
ticipation, at  the  March  or  April  court  next  preceding 
the  first  day  of  May,  on  wliich  such  license  is  to  take 
effect.     Where  such  license  is  not  for  the  full  period  License  less  than 

a  year  ;  how  tax 

of  one  year,  such  courts  at  any  time  may  perform  such  proportioned. 

acts.     If  any  license  provided   for  in  this   section   be 

granted  for  a  less  term  than  one  year,  the  tax  thereon 

shall  bear  such  proportion  to  the  whole  annual  tax  as 

the  space  of  time  between  the  granting  of  the  same 

and  the  thirtieth  of  April  bears  to  a  full  year.     A  per- License  may  be 

...  IT  r         I  transferred  by 

son  obtaining  any  such  license  may  transier  the  unex- leave  of  court; 
pired  term  thereof,  by  leave  of  the  court  of  the  county 
or  corporation  where  such  license  was  obtained,  upon  a 
certificate  of  all  such  things  as  would  be  required,  if  it 

*  Licenses  granted  under  this  section  expire  on  the  30tii  day  of  April : 
and  if  permission  to  sell  ardent  spirits  be  desired,  applications  may  be 
made  in  "anticipation"  at  Marcher  April  court.  The  commissioner 
may  commence  his  assessments  in  "anticipation,"  so  as  to  furnish  every 
assessment  during  the  month  of  April. 


70 


REGULATIONS    CONCERNING    LICENSES. 


wiirnitnmyi.o  wcrc  fill  opplicatioii   lo  grant  a  liccnsG  ;    and   in  oilier 

trnnsli'rrnd  with-  ■  /•  i  •       •  i-      i 

outic-Hvcor       cases,  by  nrncurnin;  irom  the  commissioner  ol  llie  reve- 

nue  a  ccrlihcale  on  such   license,  showing  lo  whom  it 

When  busincsa   was  transferred.     Any  person  commencing  any  trade 

is  ooiiimrncud  .  „  i-i  i-  •  •       A     \      c 

wiiiiout  licfUHo,  or  business  lor  which  a  license  is  required,  betore  ma- 

wliiit  tnx  ia  to  bo  ,  ,      ,        .     .  i     f 

aseesscd.  l^ii)rr  application  for  and  obtaining  such  license  Irom  the 

commissioner  of  the  revenue,  shall  be  assessed  with  four 
limes  the  amount  of  tax  otherwise  imposed  on  such 
license. 


How  commissioner  ohta'ms  a  license. 


How  license 
granted  to  com- 
inissiooer. 


2-3.  Where  a  commissioner  of  the  revenue  desires  lo 
obtain  a  license,  vi'hich,  in  the  case  of  another  person 
applying  therefor,  would  be  granted  by  himself,  the  tax 
may  be  paid  without  such  certificate;  but  the  receipt 
for  the  tax  shall  be  produced  to,  and  the  license  shall 
be  granted  by  the  court  of  the  county  or  corporation. 


Appeals  autho- 
rized. 


24.  If  the  person  desiring  a  license  be  dissatisfied 
wiih  the  valuation  of  the  commissioner,  he  may  appeal 
to  the  court  of  the  county  or  corporation,  whose  judg- 
menl»shall  be  final. 


To  whom  tax  is  to  he  jjaid. 
Tax  on  license,       8-j.    The  tax  on  every  license  issued  under  this  act 

to  whom  payable  .  •  ,      ,     ,  •  ,  ,  re 

shall,  unless  otherwise  provided,  be  paid  lo  the  officer 
of  the  county  or  corporation  wherein  the  license  is 
issued,  who,  at  the  time  of  pa3^ment,  may  be  authorized 
lo  collect  the  taxes  assessed  for  that  year,  in  such  county 
or  corporation,  under  the  thirty-fifth  chapter  of  the  Code. 


Taxonordi-  2G.    The  lax  ou  a  license  to  keep  an  ordinary  shall 

naries,  how  de-  '  "^ 

termined.  be  determined  by  the  yearly  value  of  such  ordinary,  if 

it  be  actually  rented  or  leased,  and  the  commissioner 
may  require  the  proprietor  or  tenant  lo  declare  on  oath 


REGULATIONS    CONCERNING   LICENSES.  71 

what  is  the  amount  of  such  rent.  If  either  of  ihern 
refuse  to  state  the  same  when  so  required,  he  shall 
forfeit  ihree  hundred  dollars. 

27.  If  the  premises  are  in  the  occupation  of  the  pro- if  occupied  by 

,   .  ,p      ,  .      .  c  ,  .  proprietor, how 

prietor  liimselr,  the  commissioner,  afler  making  a  com- ascertained, 
parison  of  the  same  (where  that  is  in  his  power)  with 
other  like  premises  actually  rented,  shall  estimate  the 
j'early  value,  to  the  best  of  his  judgment.  In  doing  ^^^lat included 
this,  he  shall  take  into  his  consideration  not  onh^  the 
house  itself,  but  all  the  out-houses,  gardens,  stables,  lots, 
baths,  pools  and  watering  places  appurtenant  thereto, 
with  all  other  things  that  imparl  value  to  the  same,  in- 
cluding furniture,  and  excluding  the  contiguous  farm  or 
farm-houses. 

Merchants. 

28.  Any  person  desirous  of  obtaining  a  license  as  a  Merchant  to  pay 
merchant,  shall  pay  a  lax  tor  each  store  or  place  at  store, 
which  he  may  desire  to  sell. 

29.  A  merchant  or  mercantile  firm  commenciDg  busi- Beginners  to  pay 
ness  shall  pay  for  the  first  3'ear  a  specific  tax,  and  if 

the  license  under  which  business  is  commenced  be  for 
a  part  of  a  year,  shall  pay  for  the  succeeding  year  a 
specific  tax.     No  change  in  the  name  of  a  firm,  or  the  chanseinthc 

,  .  f.  I  •   I     1  1       ,-  style  of  the  firm 

taking  or  a  new  partner,  or  the  withdrawal  of  one  or  notcon^a^-red 

I      11     1  -11  •         83  commencing 

more  01  the  rirm,  shall  be  considered   as  commencing  business, 
business;  but  if  any  one  or  more  of  the  parlies  remain 
in  the  firm,  the  business  shall   be   regarded  as   conti- 
nuing. 

30.  After  the  business  has  been  carried  on  under  awhentaxisin 
license  for  a  year,  if  the  said  business  be  continued,  l'aies.° 

ihe  tax  for  the  succeeding  year  shall  be  in  proportion 
to  the  merchant's  sales  for  the  preceding  year,  of  such 


72  IlEOULATIONS    CONCERNING   LICENSES. 

goods,  wi'.rcs,  mcrcliaiidisc  or  articles  as  by  law  a  per- 
son is   prohibited    fiom    selling   without  a  license ;    of 
Mcrchnntto       wliicli  sules  the  merchant  shall  render  a  slaiennent  on 
nmnt  ..n  cmti.  of  oQili  to  llic  commlssioner,  and  shall  also  answer  such 

Rinount  ut  suli'H, 

interrogatories  on  oath  as  nnay  be  propounded  to  him 
by  the  commissioner  of  the  revenue,  under  the  direction 
of  the  auditor  of  public  accounts. 


Exemptions.* 
Goods  imported      31.    Tlie  Sale  of  all  goods  imported  directly  into  this 

directly,  nnd  r  r        •  'it'  in 

orticU'3  innnufnc  State  irom  lorcigH  countries  by  the  importer,  and  all 

turcd  in  tlii3ftate  -ii  '•  i  i  r  i-i* 

deducted  irom    agricultural  productions  and  ffoods  manufactured  in  this 

gross  aniouDt  of      *-"  '  '-'  ^ 

sales.  state  by  the   producer  or  manufacturer,  shall   be  de- 

ducted by  such  commissioner  from  the  gross  sales  of 
the  previous  year,  and  the  residue  shall  be  the  taxable 

Merchant  may    salcs.     Bul  the  merchant  may  appeal  to  the  court  of 

npponl  from  tlio      •  .-,.,, 

estimnteof  com- the  county  or  corporation,  and  in  such  case,  the  amount 

missioncr.  ,  iiiir'ii 

ol  the  annual  sales  shall  be  fixed  by  liie  court. 

Merchant's  additional  license  to  sell  ardent  spirits. 
License  to  mer-       32.   If  the  merchant  shall  desire  his  license  to  include 

chant  to  sell  or-  ,      . 

dent  spirits,  how  permission  lo  scU  by  retail,  wine,  ardent  spirits,  or  a 

obtained.  '    _  ^  '  '  I  ' 

mixture  thereof,  ale,  beer  or  porter,  he  shall  pay  the 

additional  tax  prescribed  for  this  privilege,  and  obtain 

from  the  court  of  the  county  or  corporation  in  which 

Certificate  of      his  storc  or  place  of  sale  is  situated,  a  certificate  that  he 

court,  whnt  to 

^^Mtcd"^""  IS  a  person  of  sobriety  and  good  character,  and  that  the 
court  sees  no  objection  to  such  permission  being  granted. 
Such  certificate  of  the  court  shall  not  be  granted,  except 
at  the  March  or  April  term,  or  at  some  term  when  all 
the  justices  have  been  summoned  to  consider  such  ap- 


*  Goods  imported  in  bond,  or  from  foreign  countries  into  a  custom- 
house out  of  Virginia,  are  not  within  the  exemption  here  given.  To 
claim  the  exemplion,  the  merchant  must  have  imported  the  goods 
"  directly"  into  Virginia  witiiout  touching  at  any  custom-house  out  of  it. 


REGULATIONS  CONCERNING  LICENSES.  73 

plication,  or  when  a  majority  of  the  justices  of  such 
county  or  corporation  shall  be  present,  or  when  the 
court  shall  be  composed  of  the  justices  who  composed 
the  court  at  the  March  or  April  term.     If  such  certificate  if  certificate  is 

'  refused,  what 

be  applied  for  and  refused,  the  refusal  shall  be  entered '^onc. 

of  record,  and  afterwards  such  certificate  shall  not  be 

granted  to  the  applicant,  unless  by  a  court  composed  of 

the  same  justices   to   whom   the  first  application    was 

made,  or  a  majority  of  the  acting  justices  of  the  county 

or  corporation.     But  the  court  shall  not  consider  the  officer's  receipt 

.  .™,  .  t    1      r         f  or  tax  to  accom- 

application,  unlu  a  receipt  for  the  tax  is  produced  before  pany  application 

^  *  '  ^  ■  _      _  tor  license. 

such  court.     And  if  such  certificate  of  the  commissionerir refused, 

,,,.,,,  .        ,  ,  •  1     r  I  •    •    sheriff  to  refund 

shall  include  the  tax  required  to  be  paid  for  the  privi- thetax. 
lege  of  selling  wine,  ardent  spirits,  or  a  mixture  thereof, 
or  of  keeping  an  ordinary,  house  of  private  entertain- 
ment, or  a  bowling  saloon,  and  the  court  shall  refuse  to 
grant  such  privilege,  the  sheriff  or  collector  shall,  upon 
the  production  to  him  of  the  certificate  of  the  clerk  of 
such  court  to  that  effect,  refund  to  such  person  so  much 
as  was  paid  to  him  for  the  privilege  so  refused,  and  shall 
lake  his  receipt  therefor  on  such  certificate.  And  the  Auditor  to  credit 
auditor  of  public  accounts  shall,  on  his  settlement  with  amount  Je- 

■  nr*  •  funded. 

such  sherifr  or  collector,  allow  a  credit  for  the  same, 
upon  the  production  of  such  certificate,  so  receipted. 

33.  Such  certificate  shall  be  produced,  with  the  re- commissioner  to 

r  t  I  •      •  1  1      n  grant  license. 

ceipt  lor  the  tax,  to  the  commissioner,  who  shall  grant 
to  the  merchant  such  license  as  he  may  be  entitled  to. 
The  license  shall,  in  addition  to  what  is  prescribed  by  what  to  be  stated 

I  I  •  •  I         r>  f  I  .  „  in  license. 

the  preceding  section,  state  the  fact  of  such  certificate 
and  the  situation  of  the  store  or  place  of  sale.  If  the 
person  applying  for  such  license  asks  that  it  shall  be 
to  him  as  a  commission  merchant,  the  commissioner 
shall  so  express  on  its  face. 
10 


74  REGULATIONS    CONCERNING   LICENSES. 

When  license  altered. 
Morchnntrcmnv.      *34.  When  a  pcrsoii  who  has  obtained  a  license  or 

ing  may  have  his         .  -  „  , .  ^  1 1       .  .  i 

liwnao altered,  paid  a  tax  foF  a  license  to  sell  at  one  store  or  place, 
removes  to  another  store  or  place  and  wishes  his  license 
altered  accordingly,  the  court  of  the  county  or  corpora- 
tion may  authorize  the  commissioner  to  make  such  alte- 
ration. 

No  license  to  nu.      35.  No  liccnsc  shall  authorize  any  person  to  sell  any 

thorize  sale  of  ,  it  «  i  .  •    i  \  i       c 

goods  on  board   goods,  warcs,  merchandise  or  other  articles  on  board  ot 

of  vessel 

Penalty  for  raak.  any  vcsscl  within  the  tide  waters  of  this  slate.     If  such 
ingsuc  6  es.     ^^j^  ^^  made,  the  offender  shall    forfeit  one  hundred 
dollars,  one-half  to  be  paid  to  informer. 

Penalties  for  selling  ardent  spirits. 
Penalty  for  sell-       30.  If  any  ocrson  shall,  without  paying  such  tax  and 

ing  ardent  spirits,  .     .  .  .  .  . 

&c.  without       obtuiriino;  such  certificate  as  is  required  by  this  act,  sell 

license.  ^~  i  j 

by  retail,  wine,  ardent  spirits,  or  a  mixture  thereof,  ale, 
porter,  beer  or  such  like  drinks,  he  shall  forfeit  sixty 
dollars;  and  if  any  person  sell  by  retail,  wine,  ardent 
S{)irits,  or  a  mixture  thereof,  ale,  porter  or  beer,  or  such 
like  drinks,  to  be  drunk  in  or  at  the  store  or  other 
place  of  sale,  he  shall,  unless  he  be  licensed  to  keep  an 
Ordinary  license  oidiiiary  at  such  pkcc,  forfeit  sixty  dollars.    When  an 

includes  permis-  •' 

sion  to  sell  ardent  ordinary  licensc  is  granted,  the  person  siiall  have  the 

spirits,  (Sic.  by  o  '  j 

retail.  privilege  of  selling  by  retail. 

Revocation  of  license. 
Court  may  re-         37.  Upon  the  motion  of  any  inhabitant  of  the  county 

TokeUcensc.  •  r  i 

or  corporation,  alter  ten  days'  notice  to  any  merchant 

*It  would  not  be  competent  for  the  court  to  authorize  the  comtnis- 
sioner  to  transfer  a  license  from  one  county  or  corporation  to  another. 
If  such  removal  is  made  a  new  license  must  be  taken  out. 


REGULATIONS    CONCERNING   LICENSES.  75 

who  has  obtained  such  certificate,  the  court  which 
granted  it,  if  it  see  cause  to  do  so,  may  revoke  the 
same.     And  if,    after  such  revocation,  such  merchant  renaity  for seu- 

, ;    ,  ...  ,  .    .  .  ing  after  revoca- 

shall  sell  by  retail,  wine,  ardent  spirits,  or  any  mixture  tion  of  license. 
thereof,  ale,  porter,  beer,  or   drinks   of  like   kind,  he 
shall,  for  every  offence,  forfeit  fifty  dollars. 

*3S.  The  two  preceding  sections  shall  not  be  construed  saie  of  uquor  by 

....  f.  ,,.  •!      1-  the  manufacturer 

to  prohibit  any  person  from  selling,  by  retail,  liquors  not  prohibited, 
actually  made  from  the  products  of  his  estate,  or  dis- 
tilled by  him,  or  those  in  his  employment,  at  the  place 
of  manufacture,  when  such  liquors  are  not  drunk  in  or 
at  the  place  of  sale  :  provided,  however,  that  the  same  Exceptions, 
shall  not  be  sold,  contracted  to  be  sold,  or  ofTered  for 
sale  by  sample  or  otherwise,  at  any  other  place  than 
that  at  which  it  was  manufactured,  or  on  the  same  plan- 
tation. 

Auctioneers  A 


39.    No  person  shall,  without  being  licensed,  whose  No  person  to  seu 

. .  .  'Til  •  r-  as  an  auctioneer 

license  is  required  by  law,  as  an  auctioneer  for  any  without  license. 
county  or  corporation,  sell  therein,  at  auction,  any  real 
estate,  goods,  wares,  merchandise,  or  other  articles,  ex- 
cept in  the  following  cases,  to  wit:  the  estate  of  a  de- Exceptions, 
cedent  may  be  sold  by  his  representative,  according  to 
law  or  the  provisions  of  the  will;  property  conveyed 
by  deed  of  trust,  or  decreed  or  ordered  to  be  sold  by  a 
court,  may  be  sold  according  to  the  deed,  decree  or 
order;  any  person  may  sell  agricultural  products  of 
this  state ;  and  an  officer  may  sell  property  distrained 

*The  sales  of  liquors  by  the  manufuclurer  is  localized,  aud  required 
to  be  at  the  place  of  manufacture  or  on  the  same  plantation,  and  cannot 
be  sold  or  offered  for  sale  elsewhere  by  sample  or  otherwise.  Any  mer- 
chant selling  such  liquors  for  the  manufacturer  must  obtain  a  license. 

t  Auctioneers  are  required  by  this  section  to  take  out  a  license  in  every 
county  in  which  they  sell.  The  license  is  not  as  heretofore  required  only 
in  towns  of  3,000  inhabitants. 


76  REGULATIONS    CONCERNING   LICENSES. 

Auctionpor pro.  by  liim  uiulcr  execution  or  other  legnl  y)roces3.     Nor 

hibitod  IromseU-  .  ,  ,i  ,  i,  i 

iiift (j<>"fi«, &c.     pIkiII  any  auctioneer  be  nllovved  to  sell  goods,  wares, 

biought  into  tho  -^  _  _  "  _ 

8tnt.-, uniees tho  mcichandise  or  other   articles  brought  into  this  state, 

owner  hiiH  oh-  i-J 

ourj'ear  tolxi?'^ ' '^  '^^^'^V  t^ouHty,  town  or  corporation,  without  the  owner 
such  goods.       ibereof  has  first  obtained  a  license  for  one  year  to  sell 
such  floods,  wares,  merchandise  or  other  articles. 


Penalty.  40.   Any  pcrson  violating  the  preceding  section,  shall 

pay  a  fine  of  not  less  than  thirty  nor  more  than  one 
thousand  dollars. 

Auctioneers  to         41.    Auctionccrs  shall  give  to  the  commissioners  of 

make  statement  r     i      •  i 

of  sales  on  oath,  tlic  revenuG  like  Statements  of  their  sales  on  oath,  and 
answer  like  interrogatories  as  merchants  may  be  re- 
quired by  law  to  give. 

Insurance  agents. 
Insurance  com-        42.    No  agent  or  subagcnt  of  any  insurance  company 

panics  to  obtain  ^^  .  ,  i        •        i   i  i 

license.  or  oiTice,  incorporated  or  authorized  by  another  state,  or 

existing  in  or  claicning  to  exist  in  another  state  or  foreign 
country,  shall  establish  or  keep  any  office,  or  transact 
the  business  of  his  agency  within  this  state,  without  a 

Penalty  for        liccnsc.     Anv  pefson  violalino;  this  section  shall  pay  a 

failure.  .  J    I  o  I     J 

fine  of  not  less  than  forty  nor  more  than  one  thousand 
dollars. 

BroJcers. 
Penalty  against        43.   No  pcrson  shall,  without  obtaining  a  license  as  a 

brokers  lor  sell-    ,        ,  ,  .      . 

ing  without        broker,  buy,  exchansfe  or  sell  on  commission,  or  for  any 

hcense.  . 

profit  or  reward,  or  as  a  part  of  his  regular  employment 
or  business,  certificates  of  debt  of  any  state,  or  of  the 
United  States,  or  stock  of  any  state,  or  in  any  bank  or 
incorporated  company,  or  the  notes  of  any  bank,  or 
any  gold  or  silver  coin,  or  any  bill  of  exchange,  draft 
or  note.  Any  person  violating  this  section  shall  forfeit 
two  thousand  dollars. 


REGULATIONS   CONCERNING  LICENSES.  77 


Dentists. 

44.  Anv  person  who  shall,   without  being  licensed  Penalty  against 

''  •  I  •         L  dentists. 

as  a  dentist,  in  this  state,  practice  therein  the  art  of 
dentistry,  shall  forfeit  thirty  dollars. 

Stallions. 

45.  Any  person  who,  without  a  license,  shall  permit  Penalty  against 

,  ,  II-     owners  of  stal- 

any  stallion  or  iackass  belongino;  to  him  or  under  hisiionsand  jack- 

•'  ^  a      o  asses. 

control,  to  cover  mares  for  compensation,  shall  forfeit 
fifty  dollars.  But  the  person  obtaining  such  license 
may  let  the  horse  or  ass  to  mares  in  any  part  of  the 
state,  during  the  season  for  which  the  license  has  been 
obtained. 


Theatres;  how  taxed. 

46.  There  shall  be  a  tax  per  week  on  theatrical  per- Tax  on  theatrical 

-  .  ,    performances. 

lormances  in  a  pubhc  theatre;  a  lax  per  year  on  each 

place  of  sale  of  refreshments  in  a  public  theatre,  during 

such  performances  ;  a  tax  per  year  on  the  proprietor  or  on  exhibition 

occupier  of  any  public  room  fitted  for  public  exhibitions, 

who  permits  the  same  to  be  used  for  such  purposes ;  a 

tax  on  any  public  show,  exhibition  or  performance  else- on  shows,  exhi- 

.  bitions,  &c. 

where,  for  each  time  of  performance. 

A  list  for  the  sheriff  and  auditor. 

47.  After  the  commissioner  of  the  revenue  shall  have  Lists  of  licenses 
assessed  all  persons  required  by  law  to  obtain  licenses,  commissioner, 

'  .  hovt  made  and 

he  shall  make  a  fair  classified  list  thereof,  as  far  as  he »' ^^«.' '"Nervals; 

now  disposed  of. 

may  have  progressed  with  the  same,  at  intervals  not  ex- 
ceeding fifteen  days,  and  deliver  such  lists  to  the  sheriff 
or  other  collector  of  the  revenue,  for  his  guide  in  collect- 
ing the  taxes  imposed  by  law  on  such  licenses.     He 


78  REGULATIONS    CONCERNING    LICENSES. 

At  what  times     shall  rclum  lo  the  auditor  of  public  accounts  and  to  the 

ligf.i  for  auditor        ,       ,         ,.     ,  r     \  •  t  r 

and  clerk  to  bo    clerk  01  the  court  01  the  county  or  corporation,  a  list  oi 

returned.  .  .  i-  r  i 

all  such  Hcenses ;  that  is  to  say,  a  list  of  such  as  are 
granted  on  or  after  the  first  day  of  September  and  be- 
fore the  first  day  of  May  following,  shall  be  returned  on 
or  before  the  tenth  day  of  the  said  month  of  May ;  and 
a  list  of  such  as  are  granted  on  or  after  the  first  day  of 
May  and  before  the  first  clay  of  September  following, 
shall  be  returned  immediately  after  the  first  day  of 
What  to  specify  September.     Such  lists  shall  specify  the  date  of  each 

in  lists. 

license,  for  what  it  was  granted,  the  name  of  the  per- 
son to  whom  granted,  the  amount  of  the  tax,  to  whom 
paid,  and  the  data  upon  which  the  tax  was  assessed. 

Fees  of  commis- For  cvcry  Certificate  delivered  by  a  commissioner  to  a 
person  desiring,  or  who  ought  to  obtain  a  license,  the 
commissioner  shall  be  entitled  to  a  fee  of  fifty  cents  for 
each   license,   unless  such    license   be  refused    by  the 

By  whom  paid,  court ;  which  fccs  shall  be  paid  to  him  out  of  the  trea- 
sury, on  the  warrant  of  the  auditor  of  public  accounts; 
and  the  same  shall  be  included  and  added  to  the 
amount  of  tax  assessed  upon  such  license,  and  be  col- 
lected and  paid  into  the  treasury  in  the  same  manner 

Fee  for  transfer;  and  at  the  Same  time  such  taxes  are  payable.     He  shall 

by  whom  paid.  .,,  r       r  r  r  r  f 

receive  a  fee  of  fifty  cents  for  a  transfer  of  a  license,  to 
be  paid  by  the  person  obtaining  such  transfer. 

License  returns;  evidence. 

Penalty  for  fail-       48.   If  any  commissioncr  fail  to  return  any  such  list 
ur^ore  m      ^^  liceuses  at  the  times  and  in  the  manner  before  di- 
rected, without  a  reasonable  excuse  therefor,  no  warrant 
shall  be  issued  by  the  auditor  of  public  accounts  in  his 
favor,  until  such  lists  are  returned ;  and  he  shall,  more- 
Penaity  for  fail-  ovcr,  pay  a  fine  of  one  hundred  dollars.     If  no  licenses 
where  noli-       havc  bccn  issued  or  obtained,  he  shall  return  the  fact  at 

censes  have  been  .  •       i    r  ,,._,.  , 

issued.  the  times  required  tor  a  return  ot  a  list  ot  licenses;  and 

for  his  failure  so  to  do,  he  shall  incur  the  same  penalties 


REGULATIONS    CONCERNING   LICENSES.  79 

as  are  imposed  for  his  failure  to  return  a  list  of  licenses 
granted. 

49.  Any  such  list  signed  by  the  commissioner,  wherein  List  of  license 

,1,,  ,1  „  •  -I    r  ^•  evidence  against 

shall  be  stated  the  amount  or  tax  paid  tor  any  license,  delinquent 
and  to  whom  paid,  shall,  in  any  motion  or  proceeding 
against  any  dehnquent  sheriff  or  collector,  be  evidence 
to  charge  him  therewith. 

Sheriff  or  collectors ;  "power  to  distrain. 

50.  The  sheriff  or  other  collector  shall  be  authorized  sheriff  autho- 

.  ..  ^•        ^       r  rized  to  distrain 

and  required  to  distrain  immediately  for  the  amount  for  license  tax. 
with  which  any  person  may  have  been  assessed  by  the 
commissioner  upon  any  license  under  the  provisions  of 
this  act ;  and  to  sell,  upon  ten  days'  notice,  so  much  of 
such  person's  propert}^  subject  to  distress  as  may  be  ne- 
cessarj'  to  pay  the  taxes  so  assessed. 

51.  No  sheriff  or  collector  shall  receive  from  any  per- sheriff  not  to  re- 

1 .  1  I         1  r-      ,  •         1       1  ceive  license  tax 

son  a  license  tax  unless  he  has  first  received  the  cer- until  the  certifi- 
tiricate  of  the  commissioner  showing  the  amount  withmissionerispro- 
which  such  person  has  been   assessed,  or  the  list  re- 
quired to  be  furnished  to  such  sheriff  or  collector  by  the 
commissioner. 


Taxes;  when  payable. 
52.   Every  sheriff  or  collector  shall  account  for  and  Times  at  which 

,  ,  11-  '-I's  sheriff  shall 

pay  into  the  treasury  the  taxes  assessed  on  licenses  at  pay  into  the  trea- 

.  .  sury  the  license 

the  following  times  :  The  taxes  assessed  on  or  after  theta^'es. 
first  day  of  September,  and  before  the  first  day  of  May 
following,  shall  be  accounted  for  and  paid  on  or  before 
the  thirtieth*  day  of  the  said  month  of  May;  and  the 
taxes  assessed  on  or  after  the  first  day  of  May,  and  be- 

*  The  taxes  are  to  be  paid  on  the  30th  of  May,  instead  of  the  20th  of 
May,  as  heretofore. 


duced. 


80  REGULATIONS    CONCERNING   LICENSES. 

fore  the  first  day  of  September  following,  shall  be  ac- 
counted for  and  paid  at  the  same  time  that  other  taxes 
collected  by  such  sheriff  or  collector  are  required  by 
law  to  be  accounted  for  and  paid. 

Jiidg-ment  without  notice. 

Proceedings  to        *53.    If  the  taxcs  required  to  be  paid  on  or  before 
aSduor againsf  ihc  thirtieth  of  May  be  not  then  paid,  the  auditor  of 

eherift"  for  failure  i      ii        •  i  •  i  i  r  i 

to  pay  taxes  at    public  accounts  shall  Within  three   months   alter   such 

the  time  required  ' 

bylaw.  failure,  file  in  the  clerk's  office  of  the  circuit  court  in 

the  city  of  Richmond,  with  the  clerk  thereof,  an  accu- 
rate account  of  the  amount  with  which  any  such  sheriff 
or  collector  may  be  chargeable  on  account  of  such  taxes; 

Clerk  shall  enter  and  thereupon  such  clerk    shall  enter  up  a  judgment 

np  judgment  for 

amount  and       against  such  sheriff  or  collector  and  his  securities  for  the 

uaniAges.  ^ 

amount  wherewith  he  is  so  chargeable,  with  lawful  in- 
terest thereon  from  the  time  of  such  failure  until  pay- 
ment thereof,  and  fifteen  per  centum  damages  in  addi- 
tion thereto;  which  judgment  shall  have  the  same 
validity  and  be  subject  in  all  respects  to  the  like  pro- 
ceedings thereupon  as  if  it  had  been  rendered  by  the 
court. 

Rehearing  authorized. 

Right  of  appeal       54.   But   any   person   aggrieved   by  such  judgment 

months.  may  apply  to  the  circuit  court  of  the  city  of  Richmond 

within  six  months  thereafter,  to  set  aside  said  judgment 

and  try  said  cause,  which   such  court  may   do   upon 

jndgmentnot     such  tcrms  as   it  may  prescribe.     Such  judgment,   if 

impaired  by  ,  .  r     i        i  i       r  i         i        •  ry 

death  of  any  ob- entered  a2;ainst  any  obligor  of  the  bond  or  such  sheriff 

ligorofthebond.  °  .     ''  ° 

or  collector  who  is  dead  at  the  time  of  the  entry  of  such 
judgment,  shall  not  be  impaired  thereby  ;  and  as  to  the 
parly  who  may  have  died,  it  shall  operate  to  all  intents 

*This  section  conforms  the  proceedings  to  oblaio  a  judgment  to  that 
for  taxes  on  property. 


REGULATIONS    CONCERNING   LICENSES.  81 

and  purposes  as  a  judgment  against  the  personal  re- 
presentalive  of  such  deceased  parly. 

Delinquents;  how  returned. 

55.  When  a  sheriff"  or  other  collecting  officer  is  un- whensherifl 

11  1^1  r        I  •    I  II  ™*y  return 

able  to  nnd  properly  out  or  which  to  make  the  taxes  license  tax  in- 

'         ''  solvent. 

imposed  upon  persons  who  may  have  been  assessed 
with  a  license,  such  sheriff"  or  collector  may  return 
such  persons  as  insolvents,  subject  to  all  the  laws  in 
relation  to  uncollected  taxes. 

Commissions  to  sheriffs  and  collectors. 

56.  Every  sheriff" or  person  receiving  taxes  or  licenses  sheriffs' commis- 

,  I'l  1111  n  1  ••  r  sions  for  coUect- 

under  this  chapter  shall  be  allowed  a  commission  ot  two  iog license  taxes. 
per  cent,  for  their  collection  on  the  first  five  thousand 
dollars,  and  one  per  cent,  upon  any,  excess  over  that 
sum  ;  and  if  he  shall  punctually  pay  the  same  into  the 
treasury  within  the  time  prescribed  by  law,  he  shall 
be  allowed  an  additional  compensation  of  two  per  cen- 
tum on  the  first  five  thousand  dollars,  and  of  one  per 
centum  on  any  excess  over  that  sum. 


Penalties,  how  recoverable.* 
57.  The  penalties  prescribed  in  this  act,  except  those  How  penalties 

r6coT6r&bl6. 

recoverable  in  the  circuit  court  of  the  city  of  Richmond, 
by  existing  laws,  shall  be  recoverable  by  action  of  debt, 
presentment,  indictment  or  information. 


58.  Such  action  of  debt  may  be  brought  in  the  name  where  action  or 
01  the  commonwealth,  either  in  the  county  or  corporation  brought, 
wherein   the   off'ence   was  committed,   or   wherein   the 


*  The  57th,  58th,  59lh  and  60th  sections  contain  new  and  comprehen- 
sive provisions  for   the  recovery  of  fines,  penalties  and  forfeitures  for 
violations  of  the  revenue  laws. 
11 


82  REGULATIONS    CONCERNING    LICENSES. 

offender  resides,  and  such  action  may  be  either  in  the 
county  or  corporation  court  or  in  the  circuit  court  of  the 
county  or  corporation. 

Bail  to  be  re-  59.  In  the  actioo  oF  debt,  bail  shall  be  required  as  a 

Defendant  may   matter  of  right,  and  the  defendant  arrested    under  a 

be  discharged  _  . 

upon  giving  bond  capias  hereby  authorized,  may,  at,  any  lime   pendine 

with  approved  '  •'  -^  '  J  i  o 

security.  jj^g  cage,  give  bond  with  sufficient  security  to  the  officer 

making  the  arrest,  who  may  thereupon  be  discharged. 

Conditions  of     Such  bond  shall   be  conditioned  for  the  appearance  of 

bond.  ,  1  •  1  ,      , 

the  party  to  answer  the  action  and  to  abide  by  and 
With  whom  filed  satisfy  the  judgment  of  the  court;  and  shall  be  re- 
lumed by  such  officer  to  the  clerk  of  the  court  from 
which  the  capias  issued,  to  be  filed  and  preserved  by 
the  clerk  of  such  court.  If  deemed  necessary,  an  at- 
tachment may  also  be  issued  as  now  authorized  in 
other  cases,  except  that  an  affidavit  and  a  bond  shall 
not  be  required  of  the  commonwealth  or  her  agents  in 
the  proceedings  hereby  authorized. 

Deities  of  commonwealth'' s  attorneys. 
Duty  of  the  at-        GO.  In  addition  to  the  general  duties  of  the  attorney 

torney  for  the  i   i     •  i  .  , 

commonwealth   tor  llie  commonwealth  in  each  county  or  corporation,  he 

to  institute  pro-  -'  ' 

tio'ir8''u"onthe°'  s^^^^'  upon  his  owu  motion,  or  upon  the  application  of 
^yi-'ifvlnuo"^  any  revenue  officer  or  ofany  conservator  of  the  peace, 
officer.  institute  prosecutions  or  actions  upon  all  the  offences 

herein  prescribed. 

61,  This  act  shall  be  in  force  from  its  passage. 


TAXES.  83 


ACTS  1859-GO,  CHAP.  3. 
A71  ACT  imposing  Taxes  for  the  Support  of  Government. 

Passed  March  31,  1860. 

1.  Be  it  enacted  by  the  general  assembly,  that  the 
taxes  on  the  persons  and  subjects  required  by  law  to 
be  listed  or  assessed,  shall  be  yearly  as  follows  : 

Taxes  on  lands  and  lots. 

On  tracts  of  lands  and  lots,  with   the  improvements  Tax  on  land, 
thereon,  not  exempt  from  taxation,  forty  cents  on  every 
hundred  dollars  value  thereof;  and  herein  shall  be  in- what  included 

.  therein. 

eluded  all  tracts  of  lands  and  lots,  with  the  in)prove- 
ments  thereon,  not  exempt  from  taxation,  of  incorpo- 
rated joint  stock  companies,  savings  institutions  and 
insurance  companies. 

On  personal  property. 

2.  On  all  the  personal  property,  moneys  and  credits  on  personal  pro- 
required  by  law  to  be  listed,  and  not  exempt  from  taxa-andcr^lfaf^* 
tion,  except  slaves,  forty  cents  on  every  hundred  dollars 

value  thereof;  and  herein  shall  be  included  all  the  capi- what  included 

,     .  ,  ,    .  ^  .  ,         .  therein,  and  what 

tai  invested  or  used  in  any  raanutacturing  business  ex- exempted. 
cept  gas  companies,  where  the  assessment  shall  be  on 
the  value  of  such  property  invested  or  employed  in  any 
trade  or  business,  except  agricultural,  for  which  no 
license  is  required,  and  all  the  personal  property  and 
money's  of  incorporated  joint  slock  companies,  except 
the  moneys  and  personal  property  that  constitute  part  of 
the  capital  of  the  banks,  and  except  the  moneys  and  per- 


84  TAXES. 

sonnl  property  of  savings  institutions  and  insurance  com- 
panies which  have  dcclareil  dividcncls  wiihin  one  5'ear 
pr(.'cc(liiig  tlie  first  day  of  Februar}' ;  and  the  words 
"  moneys  and  credits"  shall  be  construed  to  include  all 
moneys  or  credits  owned  by  any  resident  in  this  slate, 
whether  such  moneys  or  credits  are  wiihin  or  without 
the  stale. 

On  slaves. 

onsiaresovcr        3.    On  cvcry  slavc  over  twelve  years  of  age,  whether 
years o  age.  gj^^j^p^gj   fp^-jj^^  couiity  levy  in  cousequenco  of   bodily 

Whoinciudcd.  infirmity  or  not,  One  dollar  and  tvvent}' cciits ;  and  herein 
shall  be  included  all  slaves,  over  twelve  years  of  age, 
owned  or  hired  by  any  company,  institution  or  person 
whatsoever. 

On  free  negroes,* 

On  free  negroes.  4.  On  cvcry  male  free  negro  who  has  attained  the 
age  of  Iwenty-one  years,  eighty  cents. 

White  males. 

On  white  males.  5.  On  cvcry  white  male  inhabitant  who  has  attained 
the  age  of  twenty-one  years,  eighty  cents. 

On  public  bonds. 

On  Interest  on         G.   On  the  interest  or  profit  which  may  have  been  re- 
public bonds.  •        1  I  1    •  •      •       1 

ceived  by  any  person,  or  converted  into  principal  so  as 
lo  become  an  interest-bearing  subject,  or  otherwise  ap- 
propriated, wiihin  the  year  next  preceding  the  first  day 
of  February  of  each  year,  arising  from  bonds  and  cer- 
tificates of  debt  of  this  or  any  other  stale  or  country,  or 

*See  ch.  55  (extracted  from  Acts  1852-3),  published  ia  this  pamphlet. 


TAXES.  86 

of  any  corporation  created  by  this  or  any  other  stale, 
whether  the  slock  of  such  company  be  exempt  from 
taxation  or  not,  six  and  two-thirds  per  centum. 

Dividends. 

7.  On  ihedividends  declared  within  the  year  prece- on  dividends  ot 

,.  t         r  I  f  T-.    I  I  •  ...  savings  banks 

dmg  the  tirst  day  ot  tebruary,  by  savings  mslilulions  and  insurance 

...  companies. 

and  insurance  companies,  to  be  paid  by  such  mslilulions 
and  companies  iiilo  the  treasury  respectively,  six  and 
two-thirds  per  centum. 

On  income. 

8.  On  the  income  or  fees  received  during  the  year  on  income  or 
ending  the  first  day  of  February  of  each  year,  in  con- 
sideration of  the  discharge  of  any  office  or  employment 

in  the  service  of  the  slate,   or  in  consideration   of  the 

discharge  of  any  office  or  employment  in  the  service  of 

any  corporation,  or  in  the  service  of  any  companss  firm 

or  person,  except  where  the  service  is  that  of  a  minister  Exception. 

of  the  gospel,  one-half  of  one  per  centum  if  the  same 

be   not   more  than  two  hundred  and  fifty  dollars  ;  one 

per  centum  if  the  same  be  more  than  two  hundred  and 

fifty  dollars  and  not  more  than  five  hundrcti  dollars;  one 

and  a  half  per  centum  if  ihe  same   be  more  than  five 

hundred  dollars  and  not  more  than  a  thousand  dolkirs; 

and  two  per  centum  if  the  same   be  over  one  thousand 

dollars.      The    tax    payable   under  this  section    by  anTaxesofoffi- 

tr-  r  •     •  1  r     1  '^^'■^  ^'^  govern- 

omcer  or  government  receivmg  a  salary  out  or  the  trea- ment,  how  paid, 
sury,  shall  be  deducted  at  the  lime  the  salary  is  audited 
and  paid. 

9.  On  the  yearly  rent  or  annual  value  of  toll  bridges  on  toil  bridges 
and  ferries  other  than  those  toll  bridges  and  ferries  ex- 
empt by  their  charter  from  taxation,  six  per  centum. 


S6  TAXES. 

On  licenses. 

Ordinaries. 
10.    The  taxes  on  licenses  shall  be  as  follows: 
Ordinaries  and        Oil  a  llccnse  to  kccp  an  ordinary  or  house  of  public 

public  entertain-  .  ~  ,    ■. ,  i    •  r     i  i  i  r 

ment.  entcriainmctit,  lorly  dollars;  and  ir  the  yearly  value  ol 

such  house  and  furniture  exceeds  one  hundred  dollars 
and  is  less  than  two  hundred  dollars,  the  tax  shall  be 
fifty  dollars;  and  if  the  3'early  value  thereof  exceeds 
two  iiundred  dollars,  there  shall  i)e  added  lo  the  last 
meniioiied  sum  fifteen  per  cent,  on  so  much  thereof  as 
exceeds  two  hundred  dollars. 

Private  entertainment. 
Private  enter.  11.  On  3  iiccnse  to  keep  a  house  of  private  cntertaln- 

tainment  and  .....  ,  , 

boarding-houses,  meut  Of  a  pnvalc  boardiiig-nousc,  or  any  other  house 
not  private,  but  kept  ibr  public  resort  for  any  purpose, 
five  dollars  ;  and  if  the  yearly  value  of  such  house  and 
furniture  exceed  fifty  dollars  and  is  less  than  one  hun- 
dred dollars,  the  tax  shall  be  ten  dollars.  If  the  yearly 
value  thereof  exceed  one  hundred  dollars,  there  shall 
be  added  lo  ,the  last  mentioned  sum  ten  per  cent,  on  so 
much  thereof  as  exceeds  one  hundred  dollars.  But  no 
house  shall  be  deemed  a  private  boarding-house  with 
less  than  five  boarders. 


Cook  shops  and       12.  On  cvcry  license  to  keep  a  cook  shop  or  eatmg- 

eatinghouses.       ,  '  •  i  ,  r  i  i- 

house,  or  any  house  not  private,  but  kept  for  public  re- 
sort for  an}'  purpose,  fifteen  dollars;  and  in  addition 
thereto,  fifteen  [)er  cent,  on  so  much  of  the  yearly  value 
thereof  as  exceeds  one  hundred  dollars. 


TAXES.  S7 


Bowling  alleys. 

13.  On  every  license  permitting  a  bowling  alley  or  Bowling  alleys 
saloon  to  be  kept  for  a  year,  fifty  dollars  :  provided,  that 

where  there  is  more  than  one  such  alley  kept  in  any  one 
room,  fifteen  dollars  each  shall  be  charged  for  the  excess 
over  one. 

Billiard  tables. 

14.  And  on  every  license  permitting  a  billiard  table  BUiiardubieB. 
to  be  kept  for  a  year,  one  hundred  dollars:    provided, 

that  where  there  is  more  than  one  such  table  kepi  in  any 
one  room,  fifty  dollars  each  shall  be  charged  for  the  ex- 
cess over  one  table  :  provided,  that  if  such  billiard  table,  whenfomot 

more  than  four 

bowlmg  alle}' or  saloon,  are  not  kept  open  more  than  m°i»tbs. 
four  months  in   any  one  year,  the  taxes  thereon   shall 
only  be  one-half  of  these  rates. 

Bagatelle  tables. 

15.  On  every  license  permitting  a  bagatelle  or  other  Bagatelle  tables, 
like  table  to  be  kept  for  one  year  or  any  less  time,  twenty 

dollars  for  the  first,  and  if  more  than  one,  ten  dollars  for 
the  second,  and  five  dollars  for  each  additional  table 
kept  in  the  same  house.  .         , 

Livery  stables. 

16.  On  every  license  to  a  keeper  of  a  livery  stable,  Lircry  stabies. 
one  dollar  for  each  stall  thereof;  and  herein  shall  be  in- 
cluded as  stalls,  such  space  as  may  be  necessary  for  a 

horse  to  stand,  and  in  which  a  horse  is  or  may  be  kept. 

Di^^tilleries. 

17.  On  every  license  to  the  proprietor  of  a  distillery,  Distuieriee. 


SS  TAXES. 

if  a  brginncr,  iho  tax  sliall  he  tvvcnly  dollars;  and  if 
said  distillery  is  to  be  kept  in  operation  as  nnnch  as  four 
months  in  the  year,  the  tax  shall  be  thirty  dollars ;  if  for 
six  months,  forty  dollars;  if  for  nine  nnonths,  sixty  dol- 
lars ;  if  for  a  longer  tinae  than  nine  months,  one  Imndred 
dollars;  and  if  such  distillery  has  been  kept  in  opera- 
tion as  n>uch  as  four  months  in  the  year  next  preceding 
the  time  of  obtaining  such  license,  the  proprietor  thereof 
Additionni tax     shall  pay,  in  adtlilion  to  the  tax  imposed  on  beginners, 

on  sales.  \      \r       c  \  c         \  r 

one-halt  ot  one  per  centum  on  the  amount  ot  sales  ot 
such  distillery  for  the  twelve  months  next  preceding  the 
time  of  obtaining  such  license. 

Mercliants. 


Merchants'  18.    On   cvcry  Hceuse   to  a   merchant  or  mercantile 

specific  tax.  .  .  •  ,        •  ,    ,, 

nrm,  vvliere  a  specitic  taxis  to  be  paid,  sixty  dollars: 
provided,  that  if  the  capital  employed  by  said  merchant 
or  firm  be  shown  by  affidavit  to  be  less  than  five  hun- 
dred dollars,  the  lax  to  be  paid  shall  be  ten  dollars  ;  but 
this  proviso  shall  not  authorize  any  such  person  to  sell 
whenpropor.     vvinc,  ardent  spirits,  or  a  mixture  thereof;  and  when 

tioned  to  salea. 

the  tax  is  in  proportion  to  the  sales,  if  the  taxable  sales 
shall  be  under  one  thousand  and  one  dollars,  the  tax 
shall  be  twenty  dollars;  if  one  thousand  and  one  and 
under  fifteen  hundred  dollars,  twenty-four  dollars;  if 
fifteen  hundred  dollars  and  under  twenty-five  hundred 
dollars,  thirty-two  dollars ;  if  twenty-five  hundred  dol- 
lars and  under  five  thousand  dollars,  forty-eight  dol- 
lars ;  if  five  thousand  dollars  and  under  ten  thousand 
dollars,  seventy-six  dollars;  if  ten  thousand  and  under 
fifteen  thousand  dollars,  ninety-six  dollars;  if  fifteen 
thousand  dollars  and  under  twenty  thousand  dollars, 
one  hundred  and  twelve  dollars;  if  twenty  thousand 
dollars  and  under  thirty  thousand  dollars,  one  hundred 
antl  forty  dollars  ;  if  thirty  thousand  dollars  and  under 
fifty  thousand  dollars,  two  hundred  and  eight  dollars ; 


TAXES.  89 

and  if  over  fifty  thousand  dollars,  ten  dollars  for  every 
ten  thousand  dollars  excess  over  the  said  sum  of  fifty 
thousand  dollars. 


Merchant's  permission  to  sell  ardent  spirits. 

19.  x\nd  in  every  case  in  which  the  license  to  a  mer- Liquor  license 

,  -1        r-  •       I      1  •      •  11  on  beginners. 

chant  or  mercantile  rirm  includes  permission  to  sell 
wine,  ardent  spirits  or  a  mixture  thereof,  porter,  ale  or 
beer,  by  wholesale  and  retail,  or  by  retail  only,  if  such 
merchant  or  firm  (commencing  business  for  the  first 
time)  sell  by  wholesale  and  retail,  an  additional  tax  of 
one  hundred  dollars;  and  if  by  retail  only,  forty  dol- 
lars; and  if  such  license  be  to  a  merchant  or  mercan-ToconHnue 

•  1      r"  •  I  •     M  r         n  •  •  i  business. 

tile  firm  to  continue  the  privilege  ol  selling  wine,  ardent 
spirits  or  a  mixture  thereof,  porter,  ale  or  beer,  if  by 
wholesale,  or  by  wholesale  and  retail,  or  by  retail  only, 
the  lax  shall  be  one  per  centum  on  the  amount  of  such 
sales  for  ihe  year  next  preceding  the  time  of  obtaining 
said  license,  in  addition  to  the  specific  tax  imposed  on 
beginners  ;  but  said  sales  shall  not  be  estimated  in 
ascertaining  the  amount  of  a  merchant's  license. 

Merchant  tailor. 

20.  Merchant  tailors,  lumber  merchants,  dealers  in  other tradea and 

,     .  1        I      II       1        •        1-  1  callings  taxed  as 

coal,  ice  or  wood,  shall  obtain   licenses  as  merchants,  merchants. 
and  be  assessed  and  taxed  thereon  as  other  merchants 
are  by  the  preceding  sections  of  this  act,  and  shall  be 
subject  to  like  penaliies  for  conducting  such   business 
without  a  merchant's  license. 

Commission  merchant. 

21.  The  tax  on  every  license  to  a  commission  mer- commission 

y        .     c  1  •  1  .1  •  1  •      merchants,  to- 

chant,  forwarding  merchant,  tobacco  auctioneer  or  ship  bacco auction- 
broker,  shall  be  forty  dollars,  if  commencing  business  ;  brokers, 
12 


90  TAXES. 

and  if  to  continue  such  business  after  the  sanfie  has 
been  carried  on  for  a  year,  the  tax  on  such  Hcense  shall 
be  two  per  ccnlurai  on  the  amount  of  commissions  re- 
ceived ;  and  this  lax  shall  be  in  addition  to  such  tax  as 
may  be  imposed  on  a  license  to  such  merchant  or  firm, 
to  sell  any  goods,  wares  or  merchandise. 

Auctioneers. 
Auctioneers'  22.  On  cvery  license  to  an  auctioneer  or  vendue  mas- 

ecale  of  license  ...  „  i    •  > 

in  towns.  ler  Commencing  business,  twenty-five  dollars;    and  it 

the  place  of  business  be  in  a  town  containing  a  popu- 
lation of  three  thousand  inhabitants,  thirty-two  dollars  ; 
if  the  population  exceeds  three  thousand,  an  additional 
tax  of  fifteen  dollars  for  every  thousand  persons  above 
that  number,  and  at  that  rate  for  any  fractional  excess 
less  than  one  thousand;  but  said  specific  tax  shall  in  no 

Real  estate  auc-  casc  cxcced  ihiec  hundred  and  fifty  dollars.     On  every 

tioneers.  _  .  .  . 

license  to  an  auctioneer  who  deals  exclusively  in  real 

estate,  two  hundred  and  fifty  dollars,  and  he  shall  have 

the  right  to  sell  real  estate  at  auction  or  otherwise.    On 

When  charged  a  ever \'  liccnsc  to  an  auctioneer  or  vendue  master  to  con- 
percentage  on      .  .  r-         ,  ,         ,  •     , 
sales.               linue  the  business  alter  the  same  has  been  carried  on 

for  a  year,  one  per  centum  on  the  am.ount  of  taxable 
sales  of  such  auctioneer  or  vendue  master,  but  in  no 
case  shall  the  tax  on  such  sales  exceed  one  thousand 
dollars:  provided  the  tax  to  be  paid  by  auctioneers  for 
the  sales  of  molasses  and  sugar,  shall  in  no  case  ex- 
ceed five  hundred  dollars  for  such  sales  ;  but  the  tax 
on  sales  of  other  articles  shall  not  be  affected  by  this 
provision. 

SamiAe  merchants. 
Selling  goods  by      *23.    On  cvcry  licensc  to  a  person  selling  goods  by 

*  A  merchant  who  has  obtained  a  license  to  sell  goods  by  sample  at  his 
store  house  or  place  of  trade,  has  no  right,  under  such  license,  to  permit 
any  other  person,  not  so  licensed,  under  cover  of  such  license,  to  make 


TAXES.  91 

sample,  card  or  olherwise,  except  at  some  store-bouse 
or  place  of  trade,  two  hundred  dollars;  but  such  sales 
made  at  such  store-house  shall  subject  the  person  doing 
business  at  such  store-house  to  the  tax  required  to  be 
paid  by  a  merchant. 

Patent  rights. 

24.  On  every  license  to  sell  or  barter  patent  rights.  Patent  rights  and 

r  T    Ti  •  I-  1  1  •     •  quack  medicines. 

Iwenty-rive  dollars;  patent,  specihc  or  quack  medicines, 
if  by  wholesale,  fifty  dollars ;  if  by  retail  only,  twenty- 
five  dollars,  unless  he  have  a  merchant's  license. 

BooJc  agents. 

25.  On  every  license  to  a  person  obtaining  subsc rip- Book  amenta  and 

11  f  1    11  11-        print  seUers. 

tions  to  books,  twenty-iive  dollars ;  to  a  person  selling 
maps,  prints,  pamphlets  or  periodicals,  or  obtaining  sub- 
scriptions therefor,  or  in  any  manner  furnishing  the  same, 
twenty-five  dollars:  provided,  if  the  person  oblaininj;  if  nonresidento. 
such  license  has  not  been  a  resident  of  the  slate  one 
year,  the  tax  shall  in  each  case  be  one  hundred  dollars. 

Agents  for  renting  houses  and  hiring  negroes. 

26.  On  every  license  to  a  person  engaged  as  agent  Renting  houses, 
for  the  renting  of  houses,  twenty-five  dollars. 

27.  On  every  license,  to  a  person  engaged   as  agent  Hiring  negroes, 
for  the  hiring  of  negroes,  fifty  dollars. 

Stallions. 

28.  On  every  license  to   the  owner  of  a  jackass  or  Jackasses  and 

^^■  r  ■  r        i  •    i        i  •  •  stallions. 

stallion,  tor  services  or  whicli  the  compensation  is  re- 
sales by  sample  at  such  store-house.  If  a  merchant  permit  such  sales,  it 
is  a  plain  evasion  of  the  revenue  laws;  and  this  section  was  framed  with 
a  view  of  imposing  the  tax  on  such  mercliaut,  in  addition  to  liis  former 
tax. 


98  TAXES. 

celved,  twice  ih^amniint  of  such  compensation,  when 
the  charge  is  for  such  service  by  the  season  ;  and  wliere 
such  srrvices  are  f(;r  less  ihan  a  season,  then  twice  what 
a  comnjissiorier  m:iy  judge  to  be  a  reasonable  charge 
therefor.  The  tax,  however,  in  no  case  to  be  less  than 
ten  dollars. 

Theatrical  performances. 


TTieatres. 


29.  On  every  license  permitting  theatrical  perform- 
ances in  a  public  theatre  or  elsewhere,  six  dollars  each 
week  of  such  performances,  notwithstanding  the  owner 
of  the  place  of  exhibition  shall  have  paid  the  license  tax 
above  required. 


Refreshments  in       30.    On  cvery  license  permitting  the  sale  of  refresh- 
theatres.  ■  ,  1      •  1  r  1 

mcnts  in  a  theatre  during  such  performances,  one  hun- 
dred dollars  for  eacli  place  of  sale  ;  and  no  abatement 
shall  be  made,  if  the  privilege  be  exercised  for  a  period 
of  less  than  one  year. 


Exhibition 
rooms. 


31.  On  every  license  permitting  the  proprietor  or  oc- 
cupier of  any  public  room  fitted  for  public  exhibitions, 
to  use  the  same  for  such  purposes  for  a  year,  twenty 
dollars,  if  such  room  be  in  a  town  of  less  than  five 
thousand  inhabitants  ;  forty  dollars,  if  in  a  town  of  more 
than  five  thousand  and  less  than  ten  thousand  inhabi- 
tants, and  sixty  dollars  in  all  other  towns  ;  and  in  addi- 
tion to  these  rates,  there  shall  be  added  to  said  license 
tax  forty  cents  on  every  hundred  dollars  value  of  such 
rooms  or  buildings:  provided  such  rooms  and  buildings 
are  not  otherwise  assessed. 


Shows. 


82.  On  every  license  permitting  any  public  show, 
exhibition  or  performance,  if  in  a  corporate  town,  or 
within  five  miles  thereof,  fc^r  each  time  of  performance, 
ten.  dollars  J   if  elsewhere,  five  dollars  j   and  for  every 


TAXES.  93 

exhibition  of  a  circus,  if  wiihin  a  corporate  town,  orcircnsee. 
within  five  miles  thereof,  forty  dollars;  if  elsewhere, 
twenty  dollars;  and  for  every  exhibition  of  a  menagerie,  Menagenee. 
if  wiihin  a  corporate  town,  or  five  miles  thereof,  forty 
dollars;  if  elsewhere,  twenty  dollars.  All  such  shows, 
exhibitions  and  performances,  whether  under  the  same 
canvas  or  not,  shall  be  construed  to  require  separate 
licenses  therefor;  and  upon  any  such  shows,  exhibitions 
and  performances  being  concluded,  so  that  an  additional 
fee  for  admission  be  charged,  the  same  shall  be  con- 
strued to  require  an  additional  license  therefor. 

Porter,  ale  and  beer. 

33.  On  every  license  to  sell  by  retail  porter,  ale  or  Maituqnors. 
beer,  twenty  dollars;  and  if  ihey  continue  for  more  than 

one  year,  an  additional  tax  of  one  per  centum  on  the 
amount  of  taxable  sales. 

Stock  brokers. 

34.  On  every  license  to  a  broker  who  deals  exclu- stockbrokers, 
sively  in  slocks,  two  hundred  and  fifty  dollars;  and  he 

shall  thereupon  have  the  right  to  sell  the  said  slocks  at 
auclion  or  otherwise. 

Bank  note  brokers. 

35.  On  every  license  to  a  broker,  five  hundred  dol- Brokers. 
lars ;  if  located  in  a  city  witli  a  population  exceeding 
fifteen  thousand  of  white  population,  seven  hundred  and 

fifty  dollars. 

Insurance  companies. 

36.  On  every  license  to  an  agent  or  subagent  of  any  insurance  com- 

I  III-  P^°'^'- 

insurance  company  not  chartered  by  this  state,  twenty- 


94  '  TAXES. 

five  (If)llnrs  ;  and  in  addition  thereto,  a  tax  of  one-half 
of  one  per  cent,  on  the  whole  amount  of  premiums  re- 
ceived and  assessments  collected  by  such 'agent  or  sub- 
agent  or  company  within  the  state,  as  prescribed  by  law. 


Physicians  and  others. 

Physicians,  den-       37.    On  cvcry  liccnsc  to  a  physician,  surgeon  or  den- 
tists and  lawyers.  ...       ,  ,,  I  ,. 

list,  hve  dollars ;  and  on  every  license  to  an  attorney  at 

law,  five  dollars.     If  the  yearly  income  derived   from 

the  practice  of  any  such  callings  or  professions  during 

the  year   next  preceding   the  time    of  obtaining    such 

license,  shall  exceed  four  hundred  dollars,  there  shall 

be  an  additional  tax  on  the  excess  of  one  per  centum; 

and  this  irjcome  shall  be  included  in  the  license  tax. 


Dag-uerreian  artists. 


artists. 


Daguerreian  38.    On    everv  license  to    the   owner   of  a    daguer- 

reian  or  such  like  gallery,  by  whatsoever  name  it  may 
be  known  or  called,  if  in  a  city  or  incorporated  town  of 
less  than  five  thousand  inhabitants,  twenty  dollars;  if 
more  than  five  thousand  inhabitants,  fort}''  dollars  ;    if 
elsewhere,  ten  dollars ;   and  if  the  yearly  income  de- 
rived from  the  practice  of  said  art  exceed  five  hundred 
dollars  in  any  county,  city  or  town,  an  additional  las  of 
two  per  centum  on  such  excess  for  the  year  nest  pre- 
ceding the  time  of  obtaining  such  license;  and  such  tax 
shall  be  imposed  whether  an  artist  perform  in  a  gallery 
or  not. 

Express  companies. 
Express  compa-       H9.    Ou  evcry  liceusc  to  a  person  or  company  carrv- 

nies  required  to  '  "^  '  tr        j  j 

^mra^toiuXol '"a  °"  ^^y  express  business  for  compensation,  fifty  dol- 

of  receipts.        ]^^^^  g,-,fj  jj^  addition  thereto,  every  such  company  shall 

make  a  return  to  the  auditor  of  public  accounts,  on  the 


TAXES.  96 

15lh  day  of  January  and  July  in  each  year  of  the  total 
receipts  of  such  compan}'',  on  account  of  its  operations 
within  the  state  of  Virginia  within  the  six   months  pre- 
ceding the  first  day  of  January  and  July  in  each  year. 
Such  returns  shall  be  verified  by  the  oaths  of  the  agent  Remmsto  be  on 
and   chief  officers  of  such  company,   at    its    principal 
office  or  offices  in  this  state,  in  the  manner  and  accord- 
ing to  the  forms  prescribed  by  the  said  auditor,  whether 
collected   within  or  without  the   state.     Such   express  Tax  on  receipts, 
company  shall  pay  on  the  total  receipts  so  reported,  a 
tax  of  one-half  of  one  per  centum,  except  for  the  trans- Exception, 
portalion  of  bank  notes,  for  which  the  tax  shall  be  one- 
fourth  of  one  per  cent,  upon  the  amount  of  bank  notes 
transported  over  one  hundred  miles  at  any  one  time, 
except  notes  sent  by  the  banks  and  sheriffs  of  the  com- 
monwealth, and  for  failure  to  make  such  report  or  pay  Penalty  for 
such  tax,  a  penalty  of  six  hundred  dollars  shall  be  im- report, 
posed  on  the  company  so  failing,  to  be  recovered  as 
other  penalties  are  :    provided,  however,  that  no  license  Not  to  do  the 

,  ,         .  1      1 1  1        •  business  of  a 

to  carry  on   the  express  business   snail  authorize  any  broker, 
such   company   to  do  the   business  of  a  broker.    Such 
license  shall  give  the  privilege  throughout  the  state. 

40.  No  express  company  shall  pay  any  tax  on  bank  when  tax  on 

(.  1      1     r  -1  •    •  r     1  •  transportation  ot 

notes  torwarded   tor  any  resident  citizen  oi  this  com- bank  notes  paid, 
mon  wealth,  unless  he  be  a  broker  dealing  in  bank  notes. 

Bank  dividends. 

41.  On  the  dividends  declared  by  any  bank  i n cor- Bank diTidend*. 
porated  by  this  state,  ihc  tax  shall  be  six  and  two-thirds 

per  centum  upon  the  amount  thereof,  to  be  paid  into 
the  treasury  by  the  bank.  If  the  dividend  be  that  of  a 
bank  incorporated  elsewhere,  the  lax  shall  be  six  and 
two-ihirds  per  centum  upon  the  amount  thereof,  to  be 
assessed  and  collected  as  other  taxes. 


96 


TAXES. 


On  suits. 

origin»i  guita.  42.  Whcn  any  original  suit,  attachment  or  other  ac- 
tion is  commenced   in  a  circuit,  county  or  corporation 

Appeal*, &c.  court,  there  shall  be  a  tax  of  one  dollar;  if  it  be  an  ap- 
peal, writ  of  error  or  supersedeas  in  a  district  court, 
three  dollars  and  fifty  cents;  and  if  in  the  court  of  ap- 
peals, five  dollars. 

On  seals. 


Exemptions, 
Code,  p.  216. 


Seals  of  courtB.       43.    When  the  seal  of  a  court,  of  a  notary  public,  or 

notAries  or  state.     ,  i        r      i  •  i     , 

the  seal  ot  the  stale  is  annexed  to  any  paper,  except 
in  those  cases  exempted  by  law,  the  taxes  shall  be  as 
follows :  For  the  seal  of  the  state,  two  dollars  ;  for  any 
other  seal,  one  dollar  and  fifty  cents,  except  in  cases  of 
protests  of  bills  or  notes  for  one  hundred  dollars  or 
smaller  sums ;  in  which  cases,  the  tax  shall  be  fifty 
cents;  and  herein  shall  be  included  a  tax  on  a  scroll 
annexed  to  a  paper  in  lieu  of  an  official  seal. 


On  wills,  and  administrations. 


WOla  and  admi- 
nistrationg. 


44.   On  the  probate  of  every  will  or  grant  of  admi- 
nistration, there  shall  be  a  tax  of  one  dollar. 


Deeds. 


Deeds  and  con- 
tracto. 


45.  On  every  deed  admitted  to  record,  whether  the 
same  has  been  recorded  before  or  not,  and  on  every 
contract  relating  to  real  estate,  whether  it  be  a  deed 
or  not,  which  is  admitted  to  record,  there  shall  be  a  tax 
of  one  dollar. 


TAXES.  97 


Internal  imjyrovemeiit  companies. 
46,    Every  rail  road  company  or  canal  company  shall  Ran  road  and 

irr  r  TiT         1      <^''°*'  companies 

hereafier  report  quarterly,  on  the  nfteenlh  dav  of  March,  to  report  to  the 

1  ^  -^  *'  auditor  quarterly 

June,  September  and   December  in  each  year,  to  the 

auditor  of  public  accounts,  the  number  of  passengers  what  to  report. 

transported,  and  the  aggregate  number  of  miles  traveled 

by  them  within  this  commonweallh,  and  the  gross  amount 

received    by    such    company    for   the  transportation  of 

freight  over  such    road  or  canal,  or  any  part  thereof, 

during  the  quarter  of  the  year  next  preceding  the  first 

day  of  the  month  in  which  such  report  is  made.     Such  when  only 

.  ,      .  ....       partly  within  the 

company,  whose  road  or  canal  is  only  in  part  withm  the  state, 
commonwealth,  shall  report  as  aforesaid  such  portion 
only  of  such  amount  received  for  the  transportation  of 
freight,  as  the  part  of  the  said  road  or  canal,  which  is 
within  this  commonweallh,  bears  to  the  whole  of  such 
road  or  canal. 


47.  Such    statement  shall   be  verified    by  the  oaths  Report  made  on 
of  the  president  and   the  superintendent  of  transporta- 
tion, or  other  proper  officer.     Every  compan}''  failing  topenaityfor 
make  such  report,  shall  be  fined  five  hundred  dollars. 
At  the  lime  of  making  such  report,  the  company  shall  Tax  on  passen- 
pay  into  the  treasury,  for  every  passenger  transported,  a^"*' 
tax  at  the  rate  of  one  mill  for  every  mile  of  transporta- 
tion of  each  of  such  passengers,  and  a  tax  of  one-halfTas  on  freight 
of  one  per  centum  of  such  gross  amount  received  for  the 
transportation  of  freights.     Every  such  company  paying  to  be  exempt 
such  taxes,  shall   not   be  assessed  with  any  lax  on  itsian™a.*^^°°' ^"^ 
lands,   buildings,  cars,  boats  or  other  property  which 
they   are  authorized   by  law  to  hold  or  have.     But  ifin  case  of  failure 

1  P  -1  ,  .  ,  ^to  pay,  what  is 

any  such  company  tail  to  pay  such  taxes  at  either  ofdone. 
the  terms  specified  iherefor,  then  its  lands,  buildings, 
cars,  boats  and    other    property  shall    be  immediately 
assessed   under  the  directions  of  the  auditor  of  public 
13 


98  TAXES. 

account?,  by  nny  person  appointed  by  binn  for  the  pur- 
pose, at  its  full  viilue,  and  a  tax  sliall  at  once  bo  levied 
ibcrcon  as  on  real  estate  and  other  propcrl}',  to  be  col- 
lected by  any  sberiflf  wliom  lh«  auditor  may  direct,  and 
such  sbciifTshall  dislrnin  and  sell  any  personnl  properly 
of  such  company,  antl  pay  such  taxes  into  the  tieasury 
within  three  months  from  the  lime  when  such  assess- 
ment is  furnished  lo  him. 

Horses  broitght  into  this  state. 
Howe«. mule*,        48.  On  cvery  license  lo  sell  horses,  mules,  asses  and 

&c.  brought  into  .  ,        .  ,  .  _  ,  i    u  • 

toeeute.  jcHnels,  broughl   into  this  stale  lor  sale,  len  dollars  in 

each  county. 

Sales  of  horses  for  projit* 
Selling  on  com-        49.  Oil  cvcry  liccnse  to  buy  or  sell  for  others  on  com- 

missiun  horses,  .      .  r  r>       i  i  i     * 

mules, &c.         mission  or  lor  pront,  horses,  mules,  asses  and  jennets, 
cattle,  sheep  or  hogs,  len  dollars. 

Carriages  and  other  vehicles. 
Curriagcsnnd         50.  Ou  evcry  liccuse  to  sell  carriages,  buo;Kies,  ba- 

Other  vehicles  ,  ,    -^         .  ,  ,      v,  u-    1 

mBnufacturtd     rouclies,  coachcs,  siGfS,  wagons,  and   such  like  vehicles, 

out  ot  the  state.  ,'  'oo'  o         '  ^  » 

manufactured  out  of  this  state,  fifty  dollars  in  each 
county  or  corporation. 

Sale  of  slaves. 
fiiavesgoidon         61.  Oil  cvcry  liccnsc  lo  buv  or  sell  for  others  on  com- 

ComumBion.  .      .  ,,  r  i  "  i    ii  i  i 

mission  or  lor  pront,  slaves,  len  dollars;  and  on  the 
yearly  income  derived  from  such  business,  an  addi- 
tional lax  of  one-half  of  one  per  centum. 

52.  The  act  passed  the  eighteenth  of  March,  eighteen 
hundred  and  fifty-six,  entitled  "An  act  imposing  taxes 
for  the  support  of  government,"  is  hereby  repealed. 

Commencement      53.  This  act  shall  be  in  force  from  its  passage. 


TAX   ON    ESTATE    OF   DECEDENT.  9^ 


ACTS  OP  1853-4,  CHAP.  2. 
An  ACT  im'poswg  Taxes  for  the  Siipport  of  Government. 

Passed  March  2,  1834. 

*15.  The  tax  on  the  estate  of  a  decedent,  prescribed  Tax  on  estate  of 
by  the  thirty-ninth   chapter  of  the   Code  of  Virginia, 
shall  be  two  per  centum  of  such  estate. 

20.    This  act  shall  be  in  force  from  its  passage.  commencement 

*  In  ihe  case  of  Eyre  v.  Jacob,  slierift",  the  court  of  appeals  have  held 
that  this  section  of  the  tax  law  of  1854  i^  still  in  force,  and  is  constitu> 
tional. 

Section  38  of  ch.  1,  Acts  of  1859-GO,  page  24  of  this  pamphlet,  pre- 
scribing the  manner  of  assessing  taxes  on  persons  and  property,  pre- 
scribes the  rate  to  be  imposed  on  real  estate  at  two  per  cent,  of  such 
estate,  and  leaves  Ihe  15th  section  of  ch.  2,  Acts  of  1853-4,  in  full  force. 
The  commissioners  can  therefore  readily  understand  their  duty,  and 
they  .should  not  fail  to  assess  all  tuxes  on  estates  transmitted  for  each  cur- 
rent year;  and  if  any  have  been  omitted,  there  is  ample  provision  to  be 
found  for  ha  assessment  in  $70,  ch.  1,  Acts  1859-CO,  p.  44,  of  this 
pamphlet. 


100         COLLECTION  OF  TAXES  ON  PERSONS  AND  PROPERTY. 


ACTS  1859-GO,  CHAP.  4. 

An  ACT  for  the  Collection  of  Taxes  on  Persons  and 
Property. 

Passed  March  28, 1860. 

Be  it  enacted  by  the  general  assennbly,  that  the 
thirty-sixth  chapter  of  the  Code  of  Virginia,  and  the 
first  and  second  sections  of  the  act  entitled  an  act  to 
anaend  the  fifth,  sixth  and  sixteenth  sections  of  an  act 
concerning  sheriffs,  con:imissioners  of  the  revenue,  their 
duties  and  compensation,  passed  March  15th,  1S56,  at)d 
repeahng  the  eleventh  section  of  said  act,  passed  April 
2d,  1S58  ;  also  the  thirteenth,  fourteenth  and  seventeenth 
sections  of  chapter  eight  of  an  act  entitled  an  act  con- 
cerning sheriffs  and  corhmissioners  of  the  revenue,  their 
duties  and  connpensation,  passed  March  15th,  1856,  and 
all  acts  and  parts  of  acts  inconsistent  with  the  provi- 
sions of  this  act,  be  repealed  and  re-enacted  so  as  to 
read  as  follows : 

Who  collects  taxes;   when  and  how. 

coiiectorsof  "1,    The  taxcs  assessed  in   any  county  under   the 

provisions  of  the  thirty-fifth  chapter  of  the  Code,  shall 
be  collected  by  the  sheriff  thereof,  with  the  following 
exceptions.  The  sergeants  of  the  cities  of  Norfolk, 
Portsmouth,  Petersburg,  Danville  and  Williamsburg 
shall  be  collectors  of  the  taxes  assessed  in  their  respec- 
tive cities. 


coiiectfonB,  2.  Each  sheriff  or  collector  shall  commence  his  col- 

when  to  com- 
mence, lection  yearly  on  the  first  day  of  July,  or  so  soon  there- 


taxes. 


COLLECTION    OF    TAXES    ON   PERSONS    AND    PROPERTY.  101 

after  as  lie  may  receive  a  copy  of  the  commissioner's 
books;  and  may,  after  such  time,  tnako  distress  tliercfor. 

*3.  A  person   not  residing;  in  the  couniy  in  which  his  whomaypay 

11  T  1      r  'i         /•  1        "   r  /-w         I  •     ^'^^^^  '°  auditor ; 

land  may  lie,  may,  beiore  tlie  tirst  day  ot  October  in  when. 
any  year,  pay  into  the  treasury  in  advance  the  taxes 
assessed  on  such  land  f)r  that  year,  upon  a  certificate 
of  the  auditor  of  public  accounts,  for  which  a  fee  of 
fifty  cents  shall  be  paid  to  that  officer.  A  list  of  such 
payments  shall  be  transmitted  by  said  auditor,  imme- 
diately after  the  first  day  of  October,  to  the  sheriffs  or 
collectors  of  the  counties  wherein  such  lands  shall  be 
situated,  who  shall  be  governed  accordingly. 

4.  No   distress  shall   be    made   for  taxes    or   levies,  Distress  for 
where  the  sheriff"  or  collector  has  had  more  than  two  Time  for,  limited 
years  to  collect  the  same,  unless  it  be  for  taxes  returned  °  '^°^'-^^^- 
delinquent,  and  sent  out  by  the  auditor  for  collection, 

as   provided  by  law.     But   a  sheriff*  or  collector  of  a  shrnff  orcoiiec 

f.  .   ,  !•  1  ••,-!•     tor  may  distrain 

lormer  term  mav,  notwithstanding  tlie  ex[)iration  ot  Ins  and  si u  niter 

■^         ,  .  .  olfice  expires. 

term  of  office,  by  himself  or  by  his  deputies,  have  the 
same  powers  of  distress  and  sale  as  he  possessed  before 
said  term  expired  ;  and  which  right  of  distress  and  sale 
shall  continue  for  the  term  of  two  years  from  the  time 
such  right  first  accrued  ;  but  no  deputy  shall  be  per- 
mitted to  qualify  for  such  collections  after  the  principal's 
office  has  expired. 

5.  Any  goods  or  chattels  in  the  county  or  cor[)ora- Any  eoodsand 

.  1  •   I    t-hattcls  liable  to 

lion,  belonging  to  the   person  or  estate  assessed  with  distress. 
taxes,  may  be  distrained  therefor  by  the  sheriff"  or  col- 
lector. 

*A  noii-rosident  of  any  county  nnder  the  act  to  which  tliis  is  an 
amendment,  was  antliorized  to  pay  any  land  tax  due  from  iiim  hcAiro  tlie 
1st  day  of  August;  and  as  the  books  of  the  commissioner  were  only  re- 
quired by  law  to  be  delivered  to  the  auditor  on  that  day,  no  time  of 
Btifticient  length  was  allowed  within  which  to  make  the  payment.  Tliis 
section  enlarges  the  time  until  the  Isl  day  of  October. 


102 


COLLECTION  OF  TAXES  ON  PEUSOXS  AND  PKOPERTY. 


KrstrictioD, 
whkt 


whrrr proppriy       G.    Tlio  gDdds  ami    cliiUtcls  of  ll)C  icniuU   oi"  oilicr 

1h  IcnBCd,  trmml's  .  .  ...  ,  , 

p.MMifl.iiici.hat-    person  III  r)f)>?ossi()n,  chiiiinii"  under  llio  piuiy  or  estate 

t.-lB  iiiiMe  to  '  '  °  ...... 

dibtruBfl.  a.^.^cssed  wiili  taxes  on  land,  niay  be  disirained  i(   (ounu 

on  the  premises.  But  when  taxes  are  assessed  wholly 
to  one  person,  on  a  tract  or  lot,  part  of  which  has  be- 
come the  freehold  of  anodier,  by  a  title  recorded  before 
the  commencement  of  the  year  for  which  such  taxes 
are  assessed,  the  properly  belonging  to  the  owner  of 
ihnt  part,  shall  not  be  distrained  for  more  than  a  due 
proportion  of  the  said  taxes. 


Where innd  lies       7.    Whcrc  taxcs  arc  assessed  on  a  tract  of  land  lying 

in  two  counties,  .  i  i         •  i  i  i         •  CT 

« collector mny   i^aiily  111  oiic  couiUy  and  partly  in  another,  tlie  sneritt 

distrain  in  cither.  '    , 

of  the  counly  in  which  the  taxes  are  so  assessed,  may 
distrain  on  that  part  of  the  land  lying  in  the  o;her 
county,  in  the  same  manner  as  if  such  part  was  in  his 
own  county. 


Goods nnd chnt-       S.   No  dccd  of  trust  Of  mortgage  upon  goods  or  chat- 
tels conveyed  by  !  .  . 

deed  of  trust  or  tfds,  shall  prevent  the  same  from  being  distrained   and 

mortgage  inny  be  '  ° 

•old  for  taxes,  gold  fjjj-  laxcs  asscssed  against  the  grantor  in  such  deed, 
while  such  goods  and  chattels  remain  in  the  grantor's 
possession  ;  nor  shall  any  such  deed  prevent  the  goods 
and  chattels  conveyed  from  being  distrained  and  sold 
for  taxes  assessed  thereon,  no  matter  in  whoso  posses- 
sion they  may  be  found. 

Debts  due  to  the      9.    Wlieic  the  officer  Cannot  find   sufficient  goods  or 

person  owing  ... 

taxes  iiinyDe      chaiicls  to  disiraiu  for  taxes,  any  person  indebted  to,  or 

taken  lor  pay-  '         •'    l  ' 

ment.how.  having  in  his  hands  estate  of  the  parly  assessed  with 
such  taxes,  may  be  applied  to  for  payment  thereof  out 
of  such  debt  or  estate,  and  a  payment  by  such  person 
of  the  said  taxes,  either  in  whole  or  in  pari,  shall  enti- 
tle him  to  a  charge  or  credit  for  so  much  on  account  of 
such  debt  or  estate,  against  the  party  so  assessed.  If 
the  person  applied  to  do  not  pay  so  much  as  it  may 
seem  to  the  officer  ought  to  be  recovered  on  account  of  • 


COLLECTION  OF  TAXES  ON  PERSONS  AND  PROPERTY.         103 

the  (Icin  f)r  estate  in  his  liaiuls,  the  officer  shall,  if  the 
sum  duo  for  such  taxes  exceed  not  iweiily  dollars,  pro- 
cure frotn  a  justice  a  summons,  directing  such  person 
to  appear  before  some  justice  at  such  lime  and  [)lacfi 
as  may  seem  reasonable;  and  if  the  sum  due  exceed 
twenty  dollars,  shall  procure  from  the  clerk  of  the  court 
of  the  couniy  or  corporation  a  summons,  directing  such 
person  to  appear  before  the  court  of  the  county  or  cor- 
poration on  the  first  dav  of  the  next  term  thereof.     And  Taxes  alien  on 

'  "  Buch  debt 

from  the  lime  of  the  service  of  any  such  summons,  the 
said  taxes  shall  constitute  a  lien  on  the  debt  so  due  from 
such  person,  or  on  the  said  estate  in  his  hands. 

10.  If  such  summons  be  returned  executed,  and  the  Judgment  by  do. 

inuU  may  be 

person  so  sumnioned  do  noi  appear,  judgment  shall   be  ^ivniorsuch 
entereil  against  him  for  the  sum  due  lor  such  taxes,  and 
for  the  fees  of  the  cleiU  and  of  the  officer  who  may  ex- 
ecute the  summons. 

11.  If  the  person  so  summoned  appear,  he  shall  be  if  dobtor  appear 

'  '  '  he  is  to  be  ex- 

interrogaied  on  oath,  and  such  evidence  may  be  heard  a'^'ned;  how. 
as  shall   be  adduced,  and   such  judgment  shall  be  ren- 
dered as  upon  the  whole  case  shall  seem  proper. 

Where  one  ]ioys  taxes  another  should  j)ay. 

12.  A  tenant  from  whom  payment  shall  be  obtained  a tmnnt who 

'      •'.  pHys  inxes  shall 

bv  distress  or  otherwise,  of  taxes  due  fiorn  a  person  un- i»''^''C'-iiit<)ut 

-'  '  1  01  the  rents. 

der   v.hom   he   holds,  shall    have  credit   for   the   same 
against  such  person  out  of  the  rents  he  may  owe  him, 
except  where  the  tenant  is  bound  to  pay  such  lax  by  an  Exception, 
express  contract  with  such  person. 

13.  Where  a  tax  is  paid   by  a  fiduciary  on  the  inte- Taxes pnidbym 

1-1  •  1    riiliicl'iry  fhflii  bo 

rest  or  prohls  ot  moneys  ot  an  estate  laid  out  or  invested,  lei.mdeaoutof 

'  "^  _  such  estate. 

either   under  an  order  of  court  or  otherwise,  the  tax 
shall  be  refunded  out  of  such  estate. 


104 


COLLECTION  OF  TAXES  ON  PERSONS  AND  PROPERTY. 


Lists  returned  of  uncollected  taxes. 


perty. 


TJie shorift- to  14.    The  .sheriff,  OF  Other  collector,  after  ascertaining 

make  out  tliroo  i  •    i        ,>     i  i    •       l  • 

ciBasra  ot  uncoi-  which  ol  iho  taxcs  assessccl  in  his  county  or  corporation 

iccltd  tiixeH:  i  i      n  •        i   i         • 

let.  Property  not  cannot   1)6  coUectecl,  shall,  as  soon  as   practicable,  in 

BsccrtHinahle. 

2d.  Diiinquont    ^3^.},  year,  after  the  first  day  of  October,  make  out  lists 

reiil  estate.  J  "^ 

Jcrgomir'ro"'  of  thrcc  classcs,  to  vvit :  First,  a  list  of  property  on  the 
coinmissii)ner's  land  book  improperly  placed  thereon, 
or  not  ascertainable,  with  the  amount  of  taxes  charged 
on  such  property;  second  1}',  a  list  of  other  real  estate 
which  is  delinquent  for  the  non-payment  of  the  taxes 
thereon  ;  and  thirdly,  a  list  of  such  of  the  taxes  so 
assessed,  other  than  on  real  estate,  as  he  is  unable  to 
collect. 


Tiie  names  of  15.    In  the  lists  metitioncd  in  the  preceding  section, 

persona  charged     ,  ^     ,  ,  i  •   i        i  i      ii 

with  tuxes  to  be  thc  namcs  ot  the  persons  charged  with  the  taxes  shall 

placed  alpha-         .  i  i      i     i  '•         i 

beticaiiy.  bc  placcd  alphabetically.     The  list  mentioned  secondly, 

shall  be  in  the  following  form: 


FomiofUetot    Luts  of  rcol  cstdte  ill  the  county  of  — 

real  estate.  ,  /•  i  /•         7 

the  non-jyayment  of  taxes  thereon  for  the  year 


-,  delinquent  for 


ffl 

to   . 

c 
0 

13 

c-o 

"  a 

13   « 
C  . 

11 

Mm 

-a 

I 

0 
0 

8 

s 

01 

0 

2 

c 

3 

11 

.£•3 

E  5 

a  3 

a  0 
0  u 

«  0 

a 

a 
0 

s 

a 

3 

fc 

a 

H 

0 

« 

< 

Oath  of  officer 
making  return. 


And  the  sheriff  or  collector  returning  such  list  shall, 
at  the  foot  thereof,  subscribe  the  following  oath  :  "I,  A 

B,  sheriff  (or  deputy  sherifi')  of  the  county  of , 

do  swear  that  the  foregoing  list  is,  I  verily  believe,  cor- 
rect and  just ;  that  I  have  received  no  part  of  the  taxes 


COLLECTION    OF    TAXES    ON    PERSONS    AND    PROPERTY.  105 

for  which  the  renl  eslale  therein  meniionod  is  returned 
delinquent;  and  ihiit  I  have  used  due  diligence  to  find 
property  within  my  county  liable  to  distress  for  the  said 
taxes,  but  have  found  none." 

IG.    The  lists  mentioned  first  and  thirdly  in  the  four- The  lUt first  and 

,  .  I      II  1  r     I  I  -r      I      1  I       thirdly  inention- 

leenln   section,  sh.ill  each   ot  them   be  verified    by  the  edinHtheection 

.  to  1)0  verified  by 

oath  of  the    shfriri   or  collector;   and  a  copy  of  that  "^^'h. 

'  '  -^  To  be  posted  at 

thirdly  mentioned  shall  be  posted  at  the  front  door  ors°"'''^'i"^^ 

•z  1  door,  when. 

the  court-house  of  the  county  or  corporation  on  a  court 
day,  during  the  term  next  preceding  thai  at  which  the 
list  may  be  presented  to  the  court  under  the  following 
section  : 

17.   Each  of  the  said  lists  shall  be  presented  to  the  Lists  to  be  exam- 

r  .  I  .  .  •  I  -11       'i"^'l  ^3  court 

court  ot  the  county  or  corporation,  and   examined  by 

the  court.     The  court  being  satisfied  of  the  correctness  ir  satisfied, co- 

(~     ,  •  1   1  •  I         •  II  •  r  P'S'  to  be  sent  to 

ot  the  said  lists,  or  having  corrected  them,  it  erroneous, auditor, 
shall   direct  the  clerk  to   certify  copies  thereof  to  the 
autliior  of  public  accounts,  and    a  copy  of  that   first 
mentioned,  to   the  commissioner  of  the  revenue,  who 
shall  correct  his   bocjUs  accortliiigly.     The  original  lists 
shall  be  preserved  by  the  clerk  in  his  office.     After  the 
saitl  copies  are  so  directed  to  be  certified,  the  sherifT  or 
collector  shall  not  receive  any  of  the  taxes  mentioned 
in  the  s;iid  lists,  but  they  may  be  paid  into  the  treasury,  jj^,^  taxes  re- 
or  the  personal  properly  tax  may  be  paid  lo  the  clerk  ofqup'n'i'^mry^e 
the  county  or  corporation,   who  shall  be  accountable^'^'  ' 
therefor  in   like  manner  and  at  the  same  lime  as  lor 
taxes  on  law  process. 

IS.   Any  officer,  who  shall  return  in  an}'  such  list  real  Pmaity  for ro- 

,    ,.  r  \  turuini;  real  es- 

estate,  persons  or  properly,  as  delinquent  for  ihe  no n- ""e  persons  or 

^  ^  property  delin- 

payment  of  taxes  when  such  t.ixcs,  or  any  p;irl  ificreof,  i"''"'"'?^'»taxe« 

I     J  •  J    I  1  vvere  paid. 

shall  actually  have  been  received  by  him,  shall  forfeit, 
if  the   return  was   by  design,  ten   times   the  amount  of 
taxes  so  actually  received,  and  if  the  return  was  by 
14 


106         COLLECTION  OF  TAXES  ON  PERSONS  AND  PROPERTY. 

mistake,  twice  \he  amount,  one-Jialf  of  which  forfeiture 
shiill  in  each  case  be  to  the  corn moi< wealth,  and  the 
other  iialf  to  the  person  charged  with  such  taxes.  And 
any  such  officer  who  shall  return  in  such  hst  any  real 
whRnthetaxcs  cstatc,  persons  or  properly  as  delinquent,  when  he  had 

might  havo  bcun      ■   ,  r  ■  I'l- 

collected.  either  found,  or  by  usmg  due  diligence  might  have  found 

sufficient  property  vvid)in  his  bailiwick,  liable  to  distress 
for  the  taxes  for  which  such  real  estate,  persons  or  pro- 
perly are  returned  delinquent,  shall  forfeit  to  the  com- 
monwealth a  sum  equal  to  five  times  the  amount  of  the 
said  taxes. 

Copies  ofiists  of     19.    The  copies  of  lists  directed  to  be  certified  to  the 

delinquents  to  be  f  i  i- 

sent  to  auditor;  auilitor  of  public  accounts,  shall  be  placed  by  the  clerk 

auditor  to  credit  ,  i  ^ 

eherift;  jp  n^  sealed  enclosure  directed  to  that  officer,  and  deli- 

vered to  the  sheriff  or  collector  by  whom  the  lists  were 
returned.  The  auditor  shall  credit  the  sheriff  or  collec- 
tor with  the  amount  of  taxes  mentioned  in  such  lists,  if 
the  said  lists  be  presented  at  his  office  before  the  first 
day  of  May  next  after  the  said  taxes  were  assessed,  but 
not  otherwise. 


When  delinquent      *20.    The  lists  required  by  the  fourteenth  section  of 

lists  shall  not  be         .  i  ^ 

allowed.  this  act  to  be  made  out  by  the  sheriffs,  shall  not  be  al- 

lowed, unless  they  have  been  first  submitted  to  the 
commissioner  of  the  revenue  for  the  district  to  which 
ihey  relate,  or  in   the  case  of  his  death,  to  some  other 

Commissioner's  commissioncr,   and    are    accompanied    by   the    written 

certificate  on  oath         .     .  _      ,  . 

to  be  obtained,    opinion  of  sucli  Commissioner  touching  the  propriety  of 

such  lists,  and  each  case  therein  contained  verified  by 

Land  and  proper- his  Oath.     The   sccoud   and    third    lists  heretofore  re- 

ty  lists  heretofore  ,  i  i  •     i   i-  •  i     • 

returned, and     tumcd,  and  whcu  the  third  list  mentioned  in  said  sec- 
property  list 

murned^  tobt    ^'°"  ^^^^'  hercaftcr  be  allowed,  a  copy  thereof  shall  be 

sent  out  by  audi- 
tor for  collection. 

*  The  amendment  in  this  section  restrains  ihe  auditor  from  transmitting 

to  a  collector  any  delinquent  lands  hereafter  to  be  returned.     Deliuquent 

persons  and  property  hereafter  returned  are  to  be  annually  sent  out  for 

cullectiun. 


COLLECTION  OF  TAXES  ON  PERSONS  AND  PROPERTY.  107 

placet!  by  the  auditor  of  public  accounts  in  the  hanils 
of  any  sheriff  or  collector  of  any  county  or  corporaiioii 
for  collection,  to  be  returned  within  one  3'ear  thereafter, 
and   accounted  lor  as  other  assessed   taxes;  or   if  the  Delinquent  taxes, 

-111     '^°"'  collected 

said  auditor  see  fit,  may  place  such  copy  in  the  hands  and  accounted 
of  any  constable  as  a  collector,  who  shall  have  the  same 
power  of  distress  as  sheriffs,  and  shall  account  for  the 
same  in  like  manner ;  and  he  and  his  securities  shall  be 
subject  to  all  such  remedies  as  are  given  the  common- 
wealth against  sheriffs  for  a  failure  to  pay;  and  his 
compensation  shall  not  exceed  twenty  per  centum  of 
the  amount  collected  and  paid  into  the  treasury. 

*21.    The  taxes  assessed  under  the  3Dih  cliapter  ofThree-fourthBof 

I        /-I      1  1  II  1  1  I   ■  1      II     1  •   ,  te'^es  to  be  paid 

the  Code,  and  collected    under  this  act,   shall  be   paid  i5;h  December, 

the  residue,  the 

into  the  treasury  as  follows:  Three-fourths  of  such  i^th  March. 
taxes  shall  be  paid  on  or  before  the  15th  day  of  De- 
cember in  the  year  in  which  the  same  may  be  assessed, 
and  the  remaining  one-fourth  thereof  on  or  before  the 
15ih  day  of  IMarch  next  thereafter,  save  only  as  fol- 
lows :  a  sheriff  or  collector,  the  court-house  of  whose 
county  or  corporation  is  more  than  thirty  miles  from  the 
seat  of  government,  shall  be  allowed,  in  addition,  one 
day  after  the  said  15th  day  of  December  and  15th  day 
of  March  for  every  thirty  miles  distance  therefrom.  A  Additional  Hme 
sheriff  or  collector  who  may  not  have  qualified,  or  who  tance,  and  from 

time  of  delivery 

may  not  have  received  the  books  of  the  commissioner  of '^oo'^- 
of  the  revenue  before  the  first  da}'  of  August,  shall  be 
allowed  five  months  from  his  qualification,  or  the  deli- 
very of  said   books  to  such  sheriff  or  collector,  to  pay 
the  same  into  the  treasury. 

22.    Every  sheriff  or  collector  shall  be  allowed  a  com-  sheriff's commia. 

sions. 

*Tlii3  section  enlarges  the  time  from  the  1st  day  of  February  to  the 
15th  (lay  of  March,  within  which  the  sheriff  is  to  pay  the  hist  instalment 
of  his  revenue;  and  allows  one  day  for  every  thirty  miles  from  the  seat 
of  governmeut  beyond  said  times. 


108         COLLECTION  OF  TAXES  ON  PERSONS  AND  PROPERTY. 

mi-5?i')ii  of  iwo  and  a  li.ilf  per  rcntum  on  llie  nmf)nnt  of 
Rcwnrdforpunc  taxes  wiili  vvliicli  lio  is  cliargcablc' ;  and  if  he  shall  piinc- 

tUBlity,  what.  , ,  ,  .     .  •  •   l  ■        •  i         .  • 

lually  pay  llic  sanne  inlo  the  ircasuiy  wiihin  llie  time 
rcciuircd  hy  law,  he  sliall  bo  allowed  an  addiiional  com- 
mission of  two  and  a  half  per  cenluin. 

Upon fRiUirr to  *23.  In  casc  of  a  failure  so  to  pay,  the  auditor  of 
Si^nccouui'^witif  public  accounts  shall  inamcdiaiely  publish  notice  of  such 
default  in  some  newspaper  in  the  city  of  Richmond,  set- 
ling  forth  that  on  a  certain  day,  wiihin  three  months 
after  such  failure,  he  will  file  in  ihe  office  of  the  circuit 
court  of  the  cily  of  Richmond,  with  the  clerk  thereof, 
an  accurate  account  of  the  aincunl  wiih  which  any  such 
sheriff  or  collector  may  be  chargeable  on  account  of 
Clerk ehnii enter  such  taxcs;  aiid  ihcrcupon  such  clerk  shall  enter  up  a 

up  judgment  tor  .      ,  .  \       t        •  rt-  n  r         i 

amount und       judgment  agauist  such  sheriri  or  collector,  lor  trie  amount 

damages.  . 

wherewiih  he  is  so  chargeable,  with  lawful  interest 
thereon,  from  ihe  time  of  such  failure  until  [laytnent 
thereof,  and  fifteen  per  centum  damages  in  adtlilion 
thereto,  unle^^s  the  auditor  of  public  accounts  shall  re- 
Vftiidity of  judg-  commend  a  reduction  thereof;    which  judgment  shall 

meet.  .     ,  .  •        . 

have  ihc  same  validity,  and  be  suliject  in  all  respects  to 

ihe  like  proceedings  thereupon,  as  if  it  had  been  ren- 

Rehearingai-      (Icred  byihccourl.     Bui  auv  pcrsoH  aggrieved  by  such 

lowed.  .  "      . 

judgment,  may  apply  lo  the  circuit  court  of  ihe  city  of 

Richmond  wiihin  six  months  after  it  is  so  enlereil  up  lo 

Goodcausene-    sclasidesaid  juilgment,  and  try  said  cause.     The  court 

cessary  to  eet  ,  .         o 

aside  a  judgment  lor  good  causc  may  scl  asidc  said  judgment  and  proceed 
lo  try  llie  case  ui)on  its  merits,  and  atfirin  the  same,  or 

judgmentmny  render  such  judgment  as  it  may  consider  proper.  In 
any  case  of  a  failure  so  lo  pay,  proceedings  may  be  had 

*  Ttie  piililicaiion  of  notice  is  not  required  so  nmch  lo  give  llie  de- 
rniliiiig  officer  tKnice,  so  ns  lo  enal)le  him  to  defend,  as  it  i^*  lo  publish 
his  deliiiilt.  If  a  judgment  he  liil«en  and  execiiiion  i.-.sued,  nil  ih«  debtor's 
properly  is  bound  under  general  law.  This  seciioii  makes  ihe  .lervice 
of  a  ii.iiice  "perate  as  such  lieu,  which  cotniiiues  for  the  pa)  menl  of  the 
judgment  to  be  rendered. 


be  upon  notice. 


COLLECTION  OF  TAXES  ON  PERSONS  AND  PROPERTY.         109 

according  to  ihe  42cl  chnpler  of  ihe  Code.     And  from  service  of  notics 

I  •  •  I      11   I  111  -11  a  lien  on  aU  estate 

the  lime  a  notice  shall  be  served  under  ihe  said  chapter, 
on  any  such  sheriff  or  colleclor,  the  properly  of  such  on  personal  pro- 
sheriff  or  colleclor  shall  be  bound  for  the  payment  of 
any  judgment  which  may  be  rendered  upon  such  pro- 
ceeding, in  the  same  manner  that  property  is  bound 
under  the  3d  section  of  chapter  ISS  of  ihe  Code,  upon 
delivery  of  a  fieri  facias  to  a  sheriff  or  other  officer; 
and  shall  also  operate  as  a  lien  on  ihe  real  estate  of  such  Real  estate,  what 
sheriff  or  colleclor  from  the  time  of  the  service  of  such 
notice.  The  right  of  the  commonwealih  to  proceed,  by 
notice  or  otherwise,  against  ihe  sureties  of  such  sheriff 
or  collector,  shall  not  be  affected  thereby. 

Rate  of  interest. 

24.    Every  sheriff  or  other  colleclor  of  the  revenue,  interest. 

II  1  •  I       .  .   ,  .  ,    At  what  rate. 

wlio  does  not  pay  the  same  into  the  treasury  wiihin  such 
time  as  to  be  entitled  to  the  additional  compensation 
allowed  for  punctual  payment,  shall  be  charged  wiih 
interest  on  the  revenue  so  due  and  unpaid,  from  the 
time  when  the  safne  was  regularly  payable  into  the 
treasury.  The  said  interest  shall  be  at  the  rale  of  12 
per  ccnlum  per  annum  ;  but  if  the  revenue  is  not  in  a r- Abatement, whe« 

1  1  II  I-  I      II      I  •      andliowtobe 

rear  more  than  three  months,  the  auditor  shall  abate  six  made. 
per  cenlum  of  said  interest.  If  the  revenue  has  been  in 
arrear  three  months  and  not  more  than  six  months,  then 
the  auditor  shall  abate  four  per  cenlum.  If  the  revenue 
has  been  in  arrear  for  six  monliis  and  not  exceetling  nine 
months,  then  the  auditor  may  abate  two  per  centum. 

Auditor  may  appoint  collector. 


ap- 

a  collector. 


25.    The  auditor  of  public  accounts  may  appoint  aAuditormny 

1 1       ^         •  .  , ,  point  a  coUcc 

collector  in  any  county  or  corporaiion,  to  collect  arrears 

of  taxes  therein,  and  may  allow  him  a  reasonable  com- compensntion 

,  I  /I      r  I  •         •  not  to  exceed  20 

pensalion,  to  be  agreed  on  (belore  the  service  is  com- per  cent. 


110         COLLECTION  OF  TAXES  ON  PERSONS  AND  PROPERTY, 

menced)  and  approved  by  ihe  cxcculivc,  which  compen- 
salion  shall  not  exceed  twenty  per  centum  on  what  may 
be  collected  and  paid  into  the  public  treasury. 

liond  to  be  given      2G.    Such  collector  shall  have  a  reasonable  lime  al- 

by  collector,  and  .  <-  i   i  • 

to  have  a  reason- lowed  liim  l)y  tlic  auditoT  01  Dublic  accounts,  and  shall, 

nble  time  to  col-  ''  ' 

'•"='•  belbre  he  acts,  execute  a  bond,  approved  by  the  said 

auditor,  conditioned  that  he  will  faithfully  collect  the 
said  arrears  of  taxes,  and  account  for  and  pay  the  same 

Where  filed.  into  the  treasury  within  the  time  so  allowed.  The  said 
bond  shall  remain  filed  in  the  auditor's  ofiBce. 

Commencement.      27.    This  act  shall  be  In  force  from  its  passage. 


ASSESSMENT    OF    TAXES  ON  BANK    DIVIDENDS.  Ill 


CODE,  CHAP.  39. 

Of  TAXES  ON  DIVIDENDS  ;  CERTAIN  ESTATES  OF  DECE- 
DENTS ;  PROCESS  IN  SUITS  ;  OFFICIAL  SEALS  ;  AND 
DEEDS,    WILLS    AND    ADMINISTRATIONS. 

1. — Repealed  by  chapter  9,  section  21  of  act  passed 
March  IS,  1856,  imposing  taxes  for  the  support  of  go- 
vernment. 

2.  Within  one  month  after  such  dividend' is  declared,  Amount  of  aw. 

,  1  •  (-  I     1         1  \  (v  r  I    dend  to  be  certi- 

Ihe  cashier  ot  such  bank,  or  the  oriicer  or  agent  ot  such  tied  to  auditor, 
company  having  custody  of  the  funds  thereof,  shall  cer- 
tify on  oath  to  the  first  auditor  the  amount  of  such  divi- 
dend, and  the  amount  of  the  tax  payable  on  account 
thereof.  If  he  fail  so  to  do,  he  shall  pay  a  fine  of  not  penalty  for 
less  than  one  hundred  nor  more  than  one  thousand 
dollars. 


3.    Within  two   months   after  such   dividend    is   de- when  tax  on 

^  ,       ,        ,         ,  III  I  /•  diyidends  to  be 

clared,  the  bank  or  company  shall  pay  the  amount  ot  paid. 
the  tax  tTiereon  into  the  treasury,  or,  if  the  first  auditor 
so  direct,  to  the  sheriff  or  other  collector  of  the  taxes 
asisessed  in  the  county  or  corporation  in  which  such 
dividend  is  declared.  If  it  fail  so  to  do,  it  shall  be  I i a- Damages  for 
ble  not  only  for  the  amount  of  the  said  tax,  but  also  for 
ten  per  centum  damages  thereon,  to  be  recovered  by 
action  or  motion. 


4.   If  within  the  year  preceding  the  first  day  of  Feb- if  no  dividend 

,      ,         ,  1      11  1  1       has  been  de- 

ruary,  any  such  bank  or  company  shall  not  have  de- ciared,  facttobe 

certified. 

clared  a  dividend,  the  cashier  or  other  officer  or  agent 
having  custody  of  the  funds  thereof,  shall  certify  on 


112  ASSESSMENT    OF    TAXES    ON   DECEDENTS     ESTATES. 

oalh  the  fact  that  none  has  been  so  declared,  and  de- 
liver such  ceriificale  to  ihe  first  auditor  before  the  first 
i'«>imityfor        day  of  April   following.     If  he  fail  so  to  do,  he  shall 
forfeit  one  hundred  dollars. 


6. — Repealed. 

On  certain  estates  of  decedents. 

coiiatemi inheri.  C.  Where  any  estate  within  this  commonwealth  of 
to"to1t.'* *"  ^^^  any  decedent  shall  pass  under  his  will,  or  the  laws  re- 
gulatitig  descents  and  distributions,  to  any  other  person, 
or  for  any  other  use,  than  to  or  for  the  use  of  the  father, 
mother,  husband,  wife,  brother,  sister  or  lineal  descen- 
dant of  such  decedent,  the  estate  so  passing,  if  of 
greater  value  than  two  hundred  and  fifty  dollars,  shall 
be  subject  to  a  tax  of  a  certain  per  cent. 

Who  i«  to  pay  7.  The  personal  representative  of  such  decedent 
shall  pay  the  whole  of  such  tax,  except  on  real  estate, 
to  sell  which,  or  to  receive  the  rents  and  profits  of 
which,  he  is  not  authorized  by  the  will;  and  the  sure- 
ties in  his  official  bond  shall  be  bound  for  the  payment 
thereof. 


tax. 


Towhomthetax      8.   Such  payment  shall  be  made  to  the  sheriff  or 

is  to  be  paid. 

Other  collector  of  the  taxes  assessed  in  the  county  or 
corporation  in  which  ceriificale  was  granted  such  per- 
sonal representative,  for  obtaining  probat  of  the  will  or 
letters  of  administration. 


Rate  of  tax  to  be      9.    The  per  ccut.  shall  be  governed  by  the  law  in 

gorernpd  bylaw  .  r     \         \  i»\ix 

•I  lime  of  dece-   forcc  at  the  time  ot  the  decedent  s  death.     It  shall  be 

deni'B  death. 

on  every  hundred  dollars  in  value  of  llie  estate  subject 

to  such  tax, .which  the  personal  representative  may  have 

to  pay  or  deliver,  and  in  proportion  for  a  smaller  sum. 

vatDcaacer-       Wlicrc  hc  has  pcraonal  properly  to  deliver  in  kind,  and 


ASSESSMENT    OF    TAXES   ON   DECEDENTS'    ESTATES.  113 

the  same  has  been  appraised,  the  value  shall  be  ascer- 
tained from  such  appraisement. 


10.    Such  personal  representative  may,  if  necessary,  property  to  be 
11  so  much  of  the  propert}/ 
enable  him  to  pay  the  same. 


11  1        r     I  1  •  1  -11  8°W  to  pay  tax. 

sell  so  much  ot  the  property  subject  to  such  lax  as  will 


11.    The  sheriff  or  collector  shall  apply  for  such  tax,  Duplicate  re- 

d,  .     .  .  ,        .  ,  f,        ,        , .  .  ceipta  to  be  giren 

when  It  is  paid,  give  thereior  duplicate  receipts,  one  by  sheriff. 

of  which  shall  be  lodged  with  the  clerk  of  the  court  in 

which  certificate  may  have  been  granted  for  obtaining 

probat  of  the  will  or  letters  of  administration.     The  cierk  to  record 

receipt  and  to 

clerk  shall  record  such  receipt  in  the  book  wherein  he  ^''aismitcopyto 

■"•  auditor. 

records  appraisements  and  accounts  of  sales  of  dece- 
dents'estates;  and  he  shall  forthwith  transmit  a  copy 
thereof  to  the  first  auditor.     The  other  receipt  shall  be  Howotherco- 

,    ,.  1  ,  .      .'  r     I  /•  1       piestobedia- 

delivered  to  the  commissioner  ol  the  revenue  tor  the  posed  of. 
county   or   corporation,    who,  on    such    delivery,   shall 
make  a  copy  thereof,  at  the  foot  of  which  he  shall  sign 
an  acknowledgment  that  it  is  a  copy  of  a  receipt  which 
has  been  delivered  to  him,  stating  the  dale  of  the  de- what  to  state, 
livery.     Such  copy  shall  be  delivered  to  the  personal 
representative,  who  shall  pay  therefor  to  the  commis- 
sioner a  fee  of  fifiy  cents.     Every  clerk  or  commissioner  commiBsioner'e 
to  whom  any  such  receipt  is  delivered,  shall  forthwith 
transmit    a   copy  thereof  to  the   first  auditor.     Every  penalty  on  per- 

1  .  (Y^  ^  . , .  .  sonal  represen- 

personal  representative  or  omcer  tailing  in  any  respect  tative. 
to  comply  with  this  section  shall  forfeit  one  hundred 
dollars. 


12.    Any  personal  representative  failing  to  pay  such  Damages  for 

I      r  I  I  •    I      •      •        1  II-  -1  f"'"""  to  pay 

tax,  betore  the  estate  on  which  it  is  chargeable  is  paid  such  tax. 
or  delivered  over  (whether  he  be  applied  to  for  the  tax 
or  not),  shall  be  liable  to  damages  thereon  at  the  rate  of 
ten  per  centum  per  annum,  from  the  lime  such  estate  is 
paid  or  delivered  over  until  the  tax  is  paid  ;  which  dam- 
ages may  be  recovered  with  the  tax,  on  motion  against 
15 


114  ASSESSMENT  OF  TAXES  ON  SUITS,  DEEDS,  &C. 


him  in  the  said  court  in  the  name  of  the  commonweahh. 
When  estate       Such  estate  shall  be  deemed  paid  or  delivered  at  the 

deemed  paid.  ,       r-  r  111,111  i 

end  or  a  year  from  the  decedent  s  death,  unless  and  ex- 
cept so  far  as  it  may  appear  that  the  legatee  or  distri- 
butee has  neither  received  such  estate,  nor  is  entitled 
then  to  demand  it. 

On  process,  seals,  deeds,  wills  and  administrations. 

writtax.  13.    There  shall  be  a  tax  paid  when  a  suit  is  com- 

menced in  a  county  or  corporation  court;  when  an 
original  suit,  or  an  appeal,  writ  of  error,  or  superse- 
deas, is  commenced  in  a  circuit  court ;  when  an  appeal, 
writ  of  error  or  supersedeas  is  commenced  in  the  court 
of  appeals  ;  and  when  the  seal  of  a  court,  or  of  a  notary 
public,  or  the  seal  of  the  state,  is  annexed  to  any  paper, 
except  in  the  cases  herein  after  provided  for. 

Taxes  on  seals,        14.    The  Said  taxcs  on  process  and  seals  of  courts, 

to  whom  payable     ,1,1  -i  111  r     1  •       i 

shall  be  paid  to  the  clerks  or  the  courts  respectively, 
from  which  said  process  is  issued,  or  whose  seal  is  used. 
The  tax  on  the  seal  of  a  notary  shall  be  paid  to  said 
notary,  and  that  on  the  seal  of  the  state,  to  the  secre- 
tary of  the  commonwealth. 


In  what  cases  no      15.   No  tax  shall  be  charged  when  a  seal  is  annexed 
charged.  lo  any  paper  or  document,  to  be  used  in  obtaining  the 

benefit  of  a  pension,  revolutionary  claim,  money  due  on 
account  of  military  services  or  land  bounty,  under  any 
act  of  congress,  or  under  a  law  of  this  or  any  other 
stale,  or  when  a  seal  is  annexed  by  a  notary  public  to 
an  affidavit  or  deposition. 

Deedsnottobe       16.   No  dccd  shall  be  admitted  to  record  until  the  tax 

admitted  to  re-  . 

cord  unui  tax  is  thcreon  IS  paid  to  the  clerk  ;  except  a  deed  conveying 
Exception.        j^nd  as  a  site  for  a  school-house  or  church. 


COLLECTING    OFFICERS.  115 

17.  No  will  shall  be  admitted  to  probat,  until  the  tax  Tax  on  admitting 
on  such  probat  is  paid  to  the  clerk. 

18.  There  shall  be  no  grant  of  administration  on  the  Tax  on  obtaining 

_  _    letters  of  admin- 

estate  of  any  decedent,  until  the  tax  on  such  grant  isis^r»tio°tobe 
paid  to  the  clerk;  except  where  an  estate  is  committed ^^'^®p'*°°- 
to  a  sheriff  or  other  officer. 


How  collecting  officers  account  and  pay. 

19.  The  clerk  of  each  court,  every  notary   public,  cierks  of  courts, 

Sec.  to  make  out 

and  the  secretary  of  the  commonwealth,  shall  make  out  account  of  taxes, 

*'  _  _  when. 

an  account  of  all  taxes  received  by  him  on  or  after  the 
first  day  of  September  in  one  year,  and  before  the  first 
daj'  of  September  in  the  next  year. 

20.  Each  of  the  said  officers  shall  swear  to  the  cor- Accounts  to  be 

ft  1   •    1       1      11    I  11  I       sworn  to,  and 

rectness  ot  the  account:  which  shall  be  rendered  to  the  transmitted  to 

auditor. 

first  auditor,  and  the  amount  appearing  due  thereby 
paid  into  the  treasury,  on  or  before  the  15ih  day  of  De- 
cember following,  deducting  thereout  a  commission  of 
five  per  centum  for  receiving  and  paying  the  same. 

21.  If  any  of  the  said  officers  fail  to  render  such  ac- if  officer  fail  to 
count  on  or  before  the  said  fifieenlh  day  of  December,  what  penaityhe 

•^  incurs. 

there  shall  be  a  forfeiture  therefor  as  follows:  A  clerk 
so  failing  shall  forfeit  six  hundred  dollars,  a  notary  pub- 
lic three  hundred  dollars,  and  the  secretary  of  the  com- 
monwealth one  hundred  and  fifty  dollars;  and  for  How  often  to  be 
every  month  that  such  failure  ma}'-  continue  after  the 
said  fifteenth  day  of  December,  there  shall  be  an  addi- 
tion to  such  forfeiture  of  one-twelfth  of  the  amount 
thereof.  For  any  such  failure  motions  may  be  repeated 
from  time  to  time,  so  long  as  it  continues. 


22.    Noneof  the  said  officers  shall  receive  any  money  no officer shau 

r  1  -1   1  1      11    1  111  receive  any  mo- 

from  the  treasury,  until  he  shall  have  rendered  such  ac- ney  from  trea- 
sury until  he 

count  and  made  such  payment  as  is  above  required.       shaii render 


116  COLLECTING   OFFICERS. 

Sheriff's  com-        23.    All  siims    received  by  any  sheriflT  or  collector 

missiuDB  lor  i  i   •         i  r  i      i  •  •       •  r   n 

money  collected  uiKKT  tliis  clinptcr,  alter  dpcluctinff  a  commission  ot  nve 

under  this  sec-  . 

tion.  per  centum  lliereon,  shall  be  paid  into  the  treasury  on 

or  before  the  fifteenth  day  of  December  next  after  the 
receipt  thereof.  In  case  of  failure  so  to  pay,  proceed- 
ings may  be  had  according  to  ihc  forty-second  chapter. 


JOINT    OWNERSHIP.  117 


ACTS  1859-60,  CHAP.  — . 

An  ACT  authorizing  and  requiring  Commissioners  of  the 
Revenue  to  Apportion  the  Assessment  of  Lnnds  beliceen 
the  Owners  of  the  Surface  and  of  Minerals  under  the 
Surface^  when  held  in  fee  by  different  Persons, 

Passed  February  29,  1860. 

1.  Be  it  enacted  by  the  general  assembly,  that  in  all  surface  and 

,■,1  f.  f.,         1-I1II  mineral  owners 

cases  in  which  the  surface  or  land  is  held  by  one  per- 
son, and  the  minerals  under  the  surface  are  held  by 
another,  the  commissioner  or  commissioners  of  the  re- 
venue in  counties  in  which  any  such  mineral  and  sur- 
face lilies  exist,  are  hereby  authorized  and  required  to 
determine  the  relative  value  of  each,  and  to  assess  the  Relative  value 

f,  I  •  1  I  r         ^°^^  determined 

respective  owners  ot  any  such  minerals  and  surface 
rights  with  the  value  of  their  respective  interests :  pro- 
vided, that  the  amounts  assessed  to  both  shall  be  the 
same  as  that  with  which  the  land  is  now  assessed, 

2.  Any  person  feeling  himself  aggrieved  by  the  as- Person  ag- 

.        r  111  I  •  1         1  •      grieved,  what 

sessment  ot  any  such  lands,  or  the  minerals  therein  redress, 
contained,  under  this  act,  shall  have  the  benefit  of  the 
remedy  heretofore  provided  for  by  the  fifth  section  of 
an  act  passed  March  tenth,  eighteen  hundred  and  fifty- 
six,  entitled  an  act  for  the  reassessment  of  the  lands 
throughout  the  commonwealth.  But  the  person  asking  what  notice. 
such  relief  shall  give  to  the  other  party  interested  in 
the  assessment,  ten  days'  notice  of  the  motion  for  re- 
lief; which  shall  not  be  construed  to  dispense  with  any 
notice  otherwise  required  by  said  act. 

3.  This  act  shall  be  in  force  from  its  passage. 


J  IS  STATE    BONDS. 


ACTS  1857-8.  CHAP.  12. 

Ati  ACT  to  regulate  the  Taxes  by  Counties,  Corporations 
or  Districts,  on  State  Bonds. 

Passed  April  7, 1858. 

Tax  on  state  1.    Be  it  enacted   by  the  general  assembly,  that  no 

bonds  by  cor-  ,  i      ii     i         i        •      i     i 

porationeand     iQX  Whatever  shaii  be  levied  by  any  county  or  corpo- ' 

counties.  .  .        .  •/  j  j  i 

ration,  or  any  district  therein,  for  any  purpose  what- 
soever, on  any  bond,  certificate  or  other  evidence  of 
debt  issued  by  this  commonwealth,  or  on  any  interest 
on  such  bond,  certificate  or  other  evidence  of  debt,  at  a 
1  greater  rale  than  the  rate  at  which  said  county,  corpora- 

tion or  district  taxes  its  own  certificates  of  debt,  or  the 
interest  on  such  bonds  ;  and  if  such  county,  corporation 
or  district  have  no  debt,  then  it  shall  not  tax  the  said 
certificate  or  evidence  of  debt  issued  by  the  common- 
weakh,  directly  or  indirectly,  at  a  greater  rate  than  the 
rate  of  its  ad  valorem  taxes  on  property. 

Commencement      2.    This  act  shall  be  in  force  from  its  passage. 


HOUSES    OF    ENTERTAINMENT,    ETC.  119 


CODE,  CHAP.  96. 
Of  houses  of  entertainment  and  bowling  saloons. 

1.    Any  person  who  shall  for  compensation,  furnish  who  deemed  to 

....  keep  an  ordinary 

lodging  or  diet  to  a  person  boarding  in  his  house,  or 
provenfler  for  a  horse  feeding  in  his  stable  or  on  his 
land  (except  a  drove  of  live  stock,  and  persons  attend- 
ing it),  and  sell,  by  retail,  wine  or  ardent  spirits,  or  a 
mixture  thereof,  to  be  drunk  in  or  at  the  place  of  sale, 
shall  be  deemed  to  keep  any  ordinary  or  house  of  pub- 
lic entertainment. 


2.    Any  person  who  shall,  for  a  time  not  exceeding  \vhod.?emed  to 

,.„...  ,.  .        .  ..keep  a  house  of 

one   month,   n  wiihin,  or  not  exceedmg  one  week,   it  private enter- 

tainiaeut. 

without,  a  city  or  town,  furnish  for  compensation,  lodg- 
ing or  diet  to  one  boarding  in  his  house,  or  provender 
for  a  horse  feeding  in  his  stable  or  on  his  land,  except 
as  aforesaid,  shall,  if  he  be  not  the  keeper  of  an  ordi- 
nary, according  to  the  preceding  section,  be  deemed  to 
keep  a  house  of  private  enterlainment,  unless  tiie  place 
of  furnishing  the  same,  when  without  a  city  or  town,  be 
more  than  eight  hundred  yards  from  a  public  road  or 
highway. 

Amended  by  act  passed  March  12,  1860,  as  follows: 

"  ^  8.   For  a  license  to  keep  a  house  of  entertainment.  License  to  he 
the  application  shall  be,  when  the  house  is  in  a  town  court, 
having  a  corporation  court,  to  such  court ;  and   when  it 
is  not   in  any  such  town,   to   the  court  of  the  county 
wherein  it  is.     If  the  court  be  of  opinion  that  the  nppli- DisLrctionary 

1  t       r  11  1-11  111      power  of  court. 

cant  IS  sober  and  ot  good  character,  and  will  probably 
keep  a  house  orderly,  useful,  and  such  as  the  law  re- 


120  HOUSES    OF    ENTERTAINMENT,    ETC 

quires,  it  may  grant  such  license.     And  if  ihe  house  be 

in  a  town,  the  court,  when  it  grants  the  sanae,  may,  if 

the  apphcant  desire  it,  dispense  with  the  necessity  of 

Rciusaiofu-      his    providing  for  horses.     If  any  such   application    be 

cense  to  be  en-  ' 

tercd oi  record,  refuscd,  the  fcfusal  shall  be  entered  of  record,  and  a 
license  shall  not  be  granted  to  the  applicant  befcjre  the 
next|March  or  April  term,  unless  by  a  court  composed 
of  the  same  justices  to  whom  the  first  application  was 
made,  or  a  majority  of  the  acting  justices  of  tlie  county 
or  corporation."  t 

What  to'bekept      4.    Every   person   licensed   to  keep  an  ordinary  or 

for  travelers  iu  .  .  . 

ordinaries.  housc  of  pubHc  entertainment,  shall  constantly  provide 
the  same  wiih  lodging  and  diet  for  travelers  and  their 
servants,  and,  unless  it  be  dispensed  with  as  aforesaid, 
with  stableage  and  provender  (as  the  season   may  re- 

where drink      quire)  for  their  horses.     Any  such  person  may,  at  the 

may  be  kept.  ,  i  i  •      "     i  t  •  t 

place  ot  a  muster  or  public  sale,  distant  a  mile  or  more 
iVom  another  ordinary,  with  the  consent  of  the  proprie- 
tor of  such  place,  vend  meat  or  drink  as  at  his  ordinary. 


License  may  be       5.   Upon  the  motiou  of  the  commoH  Wealth's  attorney 

revoked,  how.  •  r  ^ 

for  the  county  or  corporation,  or  of  any  other  person, 
after  ten  days'  notice  to  any  person  so  licensed,  the 
court  which  granted  such  license  may  revoke  it.  It 
shall  always  revoke  the  same  when  it  is  satisfied  that 
theohject  of  obtaining  the  license  is  not  to  provide  lodg- 
ing or  diet  for  travelers,  but  to  use  it  merely  as  a  facility 
for  selling  wine  or  ardent  spirits,  or  a  mixture  thereof, 
to  be  drunk  in  or  at  the  place  of  sale. 


Court  shall  re- 
voke license, 
when. 


License  to  keep       6.   A  liccnsc  to  keep  a  bowling  saloon  or  alle\',  in  a 

bowling  eiiloon  .  . 

granted  by  towo  having  a  Corporation  court,  may  be  granted  by 
such  court,  and  when  it  is  to  be  kept  not  in  such  town, 
by  the  court  of  the  county  wherein  it  is  to  be  kept. 

May  be  revoked.  Such  liccnsc  may  be  revoked,  like  any  other  license 
granted  under  this  chapter. 


OFFENCES    AGAINST    PUBLIC    POLICY.  121 

CODE,  CHAP.  198. 
Of  offences  against  public  policy. 

6.  If  a  keeper  of  an  ordinary  or  house  of  entertain- Gaming  at  ordi- 

,         «  ,  .  1  •       1  nary  prohibited. 

ment  permit  unlawiul  gaming  at  his  house,  or  at  any 
out-house,  boolb,  arbor,  or  other  place  appurtenant 
thereto  or  held  therewith,  he  shall  be  fined  one  hundred  Penalty. 
dollars,  and  shall  forfeit  his  license,  and  give  security 
for  his  good  behavior  for  one  year,  or,  in  default  of  such 
securily,  be  imprisoned  not  more  than  four  months. 

7.  In  a  prosecution  under  the  preceding  section,  if  Permission  to 

1  •         1  1-1111  I   •  P^*y  presumed ; 

the  gaming  be  proved,  it  shall  be  presumed  it  was  per- when  not. 
mitted  b}^  the  keeper  of  the  house,  unless  it  appear  that 
he  did  not  know  of  or  suspect  such  gaming,  or  that  he 
endeavored  to  prevent  it  and  gave  information  of  it, 
wiih  the  names  of  the  players,  to  the  next  court  of  the 
county  or  corporation. 

8.  If  a  keeper  of  an  ordinary  or  house  of  entertain- Penally  for  gam- 

...  ing  at  out-bouse, 

ment  let  or  hire  to  another  person  any  out-house  or  other  on  keeper  of 

'■  ^        ''  ordinary. 

place,  which  has  been  at  any  lime  appurtenant  to  or 
held  with  the  house  kept  by  him,  with  intent  that  un- 
lawful gaming  be  permitted  thereat,  he  shall  suffer  the 
same  punishment  and  incur  the  same  forfeiture,  as  if 
such  unlawful  gaming  were  permitted  at  his  own  prin- 
cipal house;  and  in  a  prosecution  therefor,  if  the  ga- Presumption  of 
ming  be  proved,  it  shall  be  presumed  that  such  out-house 
or  other  place  was  let  or  hired  with  intent  aforesaid, 
unless  the  presumption  be  repelled  in  the  manner  men- 
tioned in  the  preceding  section- 

16 


128  COUNTY   LEVIES. 


CODE,  CHAP.  53. 

Duty  of  cleric,  sheriff  and  commissioner  of  revenue  in  respect 
to  levy. 

County  levy  to        6.   Within  ihrce  days  after  any  order  for  a  levy,  the 

be  extended  in 

commissioner's   clerk  shall  dclivcr  to  the  sheriff  or  other  collector  of  the 

books. 

State  taxes,  a  copy  of  the  said  order  for  himself,  and 
unless  the  same  be  dispensed  with  by  the  court,  another 
copy  for  each  commissioner  of  the  revenue  in  his  county  ; 
to  whom  the  same  shall  be  delivered  by  the  sheriff  within 
three  days  after  receiving  it.  The  commissioner,  unless 
the  same  be  dispensed  with  by  the  court,  shall  imme- 
diately, in  the  copies  of  his  land  book  and  book  of  per- 
sonal property,  extend  in  a  separate  column  what  may 
Compensation  to  be  duo  from  cach  person  bv  virtue  of  the  levy ;  and  for 

commissioner  ... 

for  service.        this  additional  labor  shall  receive  such  compensation  as 

the  county  court  may  deem  reasonable,  which  shall  be 

Penalty  for  fail-   chargeable  on  the  county.     If  any  clerk,  sheriff  or  corn- 
are  to  perform         .     .  "^  "^ 

duty-  missioner  fail  to  perform  the  duty  hereby  prescribed, 

without  reasonable  excuse  therefor,  he  shall  forfeit  not 
less  than  thirty  nor  more  than  one  hundred  dollars. 


commonwealth's  lands,  123 


CODE,  CHAP.  42. 

Lists  of  lands  belonging  to  the  commonwealth  to  be  made 
by  commissioners  of  the  revenue,  and  transmitted  to  the 
first  auditor. 

27.  The  commissioners  of  the  revenue  shall  transmit  List  of  landabe- 

1        f  f  T  r-itii'i'  •        longing  to  com- 

to  the  tirst  auditor  a  Jisl  or  all  lands  in  their  respective  monweaith 

,  .  1,11  ,    transmitted  to 

districts  belonging  to  the  commonwealth,  other  than  such  auditor, 
as  are  waste  and  unappropriated,  and  including  such  as 
are  escheated,  and  set  forth  in  such  list  all  the  informa- 
tion which  they  can  obtain  in  relation  to  the  lands  men- 
tioned therein.  For  each  tract  of  land  or  lot  so  men- 
tioned by  any  commissioner,  he  shall  receive  one  dollar 
from  the  treasury. 


124  ESCHEATED    LANDS. 


CODE,  CHAP.  113. 
Proceedings  to  escheat  lands. 
Commissioner  to     4.   Each  Commissioner  of  the  revenue  shall  annually, 

farnish  lists  of      .-,,..    ,  ,  ,  r   i   • 

lands  whicii may  in  MaVj  lumisn  to  the  escheator  or  his  county  or  corpo- 

be  escheated. 

ration  a  list  of  all  lands  within  his  distiict,  of  which  any 
person  shall  have  died  seized  of  an  estate  of  inheri- 
tance, intestate,  and  without  any  known  heir,  or  to 
which  no  person  is  known  by  him  to  be  entitled  ;  b'ut 
no  land  shall  be  liable  to  escheat  which  for  twenty  years 
has  been  in  the  actual  possession  of  the  person  claiming 
the  same,  or  those  under  whom  he  holds,  and  upon 
which  taxes  have  been  paid  within  that  time. 


NEW    COUNTIES.  126 


CODE,  CHAP.  47. 

Powers  of  courts  and  officers  of  comities  from  wJiich  new 
county  is  formed. 

9.  The  courts  which  at  the  lime  of  the  passage  o f  Court's  jurisdio 

tion  before 

the  act  crealino[  a  new  county  had  a  iuiisdiction  over  organization  of 

o  J  J  jjg^  county. 

the  counties  from  which  it  is  formed,  and  the  justices, 
sheriffs  and  other  oflScers  of  those  counties,  shall,  until 
a  court  is  held  for  the  new  county,  continue  to  have  and 
exercise  all  the  jurisdiction,  power  and  authority  wliich 
they  had  at  the  time  of  the  passage  of  such  act. 

10.  The  courts  first  mentioned  in  the  preceding  sec- court's  juris- 

c  I  •  rill-  c         \  diction  after 

tion,  may,  atier  the  time  ot  liolchno;  a  court  tor  the  new  organization  of 

.  .....  new  coxrnty. 

county,  continue  to  exercise  jurisdiction  over  all  cases 
depending  in  the  said  courts  at  that  time;  or  the  court 
wherein  any  case  is  so  depending,  of  which  a  court  of 
the  new  county  woiiltl  have  had  jurisdiction  if  brought 
after  the  said  time,  may  remove  such  case  to  the  circuit 
court  of  the  new  count}',  if  the  case  was  depending  in 
a  circuit  court,  or  to  the  county  court  of  the  new  county, 
if  the  case  was  depending  in  a  county  court. 

11.  All  taxes  and  levies  assessed  or  laid  by  the  com-Taxnndieries 

assessed  before 

missioners  of  the  revenue  or  court  of  any  county  from  the  time  of  how- 

■'  ^  ing  a  court,  how 

which  the  new  county  is  formed,  before  the  lime  of<=o^ected. 
holding  a  court  for  such  new  county,  and  all  militia  fines 
and  officers'  fees  in  the  hands  of  any  sheriflf  or  other 
officer  at  that  time,  shall  be  collected,  accounted  for  and 
paid,  and  all  process  and  precepts  delivered  to  such 
sheriff  or  other  officer,  before  tiiat  lime,  shall  be  exe- 
cuted, and   returned  and  satisfied   in  like  manner,  and  Powers  of  offi- 

,  1111  11-1  '^•"'^  °^  o''' 

such  sherifi  or  other  orncer  shall  have  the  like  powers  county. 

in  respect  thereto,  as  if  such  act  had  not  passed. 


126  NEW    COUNTIES. 


ACTS  1859-60,  CHAP.  -. 

An  ACT  to  require  Commissioners  to  furnish  the  Auditor 
with  Lists  of  Lands  within  New  Counties,  purchased  for 
the  Commonwealth  as  Delinquent. 

Passed  March  16,  1860. 

Be  it  enacted  by  the  general  assembly,  as  follows : 
commissionera       When,  in  the  year  eighteen  hundred  and  sixty,  or  any 

to  furnish  the  •  i  •    i       i  i  i  •  p     i  i  • 

auditor  with  lists  Other  year  in  which,  by  the  second  section  or  the  thirty- 

of  lands  within  ''  •'  ... 

new  counties,     scventh  chaptcr  of  the  Code  of  Virginia,  the  auditor  of 

purchased  for  *  o  ' 

wlaifli°™°°  public  accounts  is  required  to  cause  to  be  delivered  to 
sheriffs  or  collectors,  lists  of  real  estate  returned  delin- 
quent for  the  non-payment  of  taxes,  any  new  county  has 
been  or  shall  be  formed,  the  commissioners  of  the  re- 
venue of  the  respective  counties  from  which  the  same 
is  formed,  shall,  as  soon  as  practicable,  furnish  to  the 
said  auditor  lists  of  the  real  estate  within  the  parts  of 
such  new  county  taken  from  the  counties  respectively 
for  which  they  are  commissioners,  previously  purchased 
on  behalf  of  the  commonwealth  at  sales  for  taxes,  and 
remaining  unredeemed,  or  returned  delinquent,  for  either 
of  the  five  years  next  preceding,  for  the  non-payment 
of  taxes,  in  order  that  the  said  auditor  may  cause  such 
lists  as  first  aforesaid,  to  be  delivered  to  the  sheriff"  of 
such  new  county. 

Commencement      This  act  shall  be  in  force  from  and  after  the  passage 
thereof. 


SMALL   NOTES.  127 


ACTS  1853-54,  CHAP.  11. 
An  ACT  to  prevent  tJie  Circulation  of  Small  Notes. 

Passed  March  3,  1854. 

1.  Be  it  enacted  by  the  general  assembly,  that  it  oath  required  of 
shall  be  the  duty  of  commissioners  of  the  revenue,  and  ucenw!"'*  °^ 
courts  to  whom  application  shall  be  made  for  license, 
to  require,  from  each  and  every  person  who  shall  apply 
for  license,  an  oath  that  he  will  not  pay  out,  within  the 
limits  of  the  commonwealth,  notes  of  a  less  denomina- 
tion than  five  dollars,  issued  by  banks,  corporations  or 
individuals. 

7,    This  act  shall  be  in  force  from  and  after  the  first  commencement 
day  of  June  next :    provided,  that  the  first  section  of  prortro. 
this  act  shall  not  go  into  operation  until  the  first  day  of 
June  eighteen  hundred  and  fifiy-eight. 


128  FREE   NEGROES. 


CODE,  CHAP.  107. 

List   of  free  negroes   in   his    district   to   be    returned  by 
the  commissioner  to  the  first  auditor. 

List  of  free  ne-        5.   Evcrv   commissioner   of  the   revenue,   annually, 

groes  to  be  re-  .         .  •       i         i         r 

turned  to  auditor  vviih  his  DOOK  of  pcrsonal  property,  shall  return  also  a 
complete  list  of  all  free  negroes  in  his  district,  who  are 
over  twelve  years  of  age,  specifying  their  names,  sexes, 
ages  (as  nearly  as  he  can)  and  trades  or  occupations; 
of  which  list  the  clerk  shall  fix  up  a  copy  at  the  court- 

Penaityfor        housc  door,  and  preserve  the  orioinal  in  his  oflBce.     For 

failure.  ,  '  °      .      ^ 

a  failure  in  such   duty,  the  commissioner  shall  forfeit 
To  give  infonna.  thirty  dollars  and  the  clerk  fifteen  dollars.     The  com- 

tion  to  grand  jury       .      .  i     ii       i  •         •    r  .'         .      .U  1    • 

missioner  shall  also  give  inlormation  to  the  grand  jury 
of  any  free  negro  in  such  district  remaining  in  this  state 
Penaityfor  against  law  ;  and  in  case  of  failure  to  give  such  infor- 
mation, he  shall  be  fined  three  dollars  for  every  such 
negro  so  remaining,  of  whose  residence  he  had  know- 
ledge. 


VIOLATIONS    OF    REVENUE    LAW.  189 


CODE,  CHAP.  43. 

Violations  of  the  Revenue  Law  to  be  reported  to  the  First 
Auditor  by  the  Commissioner  of  the  Revenue. 

5.   Every  commissioner  of  the  revenue  shall  eive  in-vioiadonofreve. 

•J  ....    nue  law  to  be  re- 

formation  to  the   first  auditor  of  any  violation  in  his  ported  to  auditor 

county  or  corporation,  of  any  law  in  relation  to  the 

pubUc  revenue.     And  every  sheriff  or  collector  shall 

give  information  to  the  auditor  of  any  violation  of  duty 

by  any  commissioner  of  the  revenue  for  his  county  or 

corporation. 


17 


130  DEFAULTING    OFFICERS. 


ACTS  1859-60. 

RESOLUTION  rcquirivg  the  Auditor  of  Pullic  Ac- 
counts to  publish  in  Navspapers  of  Richmond  City,  de- 
linquent Collectors  of  the  Public  Revenue. 

Agreed  to  February  6,  1860. 

Anditor  to  pub-        Resolvcd  by  ihe  general  assembly,  tbat  the  auditor 

lieh  delinquent         r  i  i-  i      ii     i  c  ■  ii       rr* 

collectors  of       01  oublic  accounts  shall  nereatier  ascertain  all  omcers 

public  revenue.  i        •   ,       i  i,         •  i  r  r 

charged  with  the  colleciion  and  paynfienl  of  any  part  ot 
the  revenue,  who  are  delinquent  within  the  six  months 
next  preceding  the  first  day  of  January  and  July  of 
each  year;  and  when  so  ascertained,  shall  publish  the 
names  of  such  delinquents  in  one  or  more  of  the  news- 
papers published  in  the  city  of  Richmond,  not  exceed- 
ing four  insertions. 


FOREIGN   INSURANCE    COMPANIES.  131 


ACTS  1857-3,  CHAP.  13. 

An  ACT  to  amend  and  re-enact  an  act  entitled  an  act  for 
regulating  Foreign  Life  Insurance  Companies  within  this 
Commonwealth,  passed  March  G,  1S56. 

Passed  April  6,  1858. 

1.  Be  it  enacted  by  the  general  assembly,  that  an  Acta  isss-sc, 
act  enliiled  an  act  for  regulating  foreign  life  insurance 
companies   wiihin   this   commonweallh,   passed   March 

six,  eighteen  hundred  and  fifiy-six,  be  amended  and 
re-enacled  so  as  to  read  as  follows  : 

"1.    Be  it  enacted  by  the  general  assembly,  that  no  conditions  on 

.  ,  .    .        -which  they  may 

insurance  company,  unless  incorporated  by  ine  legisla-maiie contracts, 
lure  of  this  commonweallh,  shall  make  any  contracts  of 
insurance  wiihin  this  stale,  until  such  insurance  com- 
pany shall  have  complied  with  the  provisions  of  this  act. 

2.  Every  such  insurance  company  shall,  by  a  written  Agent  to  be  of 
power  of  attorne}',  appoint  some  citizen  of  this  common- 
weallh, resident  therein,  its  agent  or  attorney,  who  shall 

accept  service  of  all  lawful  processes  against  such  com- 
pany in  this  commonweallh,  and  cause  an  appearance 
to  be  entered  in  any  action,  in  like  manner  as  if  such 
corporation  had  existed  and  been  duly  served  with  pro- 
cess within  this  stale. 

3.  A  copy  of  such  power  of  attorney,  duly  certified  how  power  of 
and  authenlicated,  shall   be  filed    wiih  ihe   auditor  of 

public  accounts  of  this  cotnmonwealih ;  and  copies 
thereof,  duly  certified  by  .said  auditor,  shall  be  received 
in  evidence  in  all  courts  of  this  commonwealth. 


132  FOREIGN  INSURANCE  COMPANIES. 

vacftnciesin  4.   If  any  such  agent  or  attorney  shall  die  or  resign 

or  be  removed,  it  shall  be  the  duly  of  such  corporation 
to  make  a  new  appointment  as  aforesaid,  and  file  a 
copy  with  the  said  auditor  of  public  accounts  as  above 
prescribed,  so  that  at  all  limes,  and  while  any  liability 
remains  outstanding  on  such  insurance,  there  shall  be 
wilhin  this  stale  an  attorney  authorized  as  aforesaid  ; 
and  no  such  power  of  attorney  shall  be  revoked  until 
after  a  like  power  shall  have  been  given  to  some  com- 
petent person,  and  a  copy  thereof  filed  as  aforesaid. 

Proceae.how  5.   Service  of  process  upon   such  attorney  shall  be 

deemed  to  be  sufl5cient  service  upon  his  principals. 

Penalty  for  viola-      6.    If  any  such  insurancc  company  shall  make  insu- 

tlon  of  this  act.  ^  •  ■,  -.i         ^  t    •  -ui 

ranee  as  aforesaid,  without  complying  with  the  requisi- 
tions of  this  act,  the  contract  shall  be  valid  ;  but  the 
agent  or  attorney  of  such  company,  acting  within  this 
state,  respecting  the  effecting  of  any  policy  of  insurance, 
shall  forfeit  a  sum  not  exceeding  one  thousand  dollars 
Who  deemed  an  ^OT  Icss  than  three  hundred,  for  such  offence  ;  and  every 
person  shall  be  deemed  an  agent  of  such  company  who 
shall  receive  or  transmit  proposals  for  insurance,  or 
receive  for  delivery  policies  founded  on  proposals  for- 
warded from  this  state,  or  otherwise,  to  procure  insu- 
rance to  be  effected  by  such  insurance  company  for 
persons  residing  in  this  state,  or  who  shall  receive  pay- 
ment for  such  policies,  and  shall  be  subject  to  the  re- 
strictions and  liable  to  the  penalties  specified  in  this  act. 

Returna  of  agent     "^ •   Every  pcrson  acting  as  an  agent  in  this  state  for 

to  auditor.  •  •  .     i   i         i       i       •   i 

any  insurance  company  not  incorporated  by  the  legisla- 
ture of  this  commonwealth,  shall,  on  the  first  Monday 
of  October  or  May  in  ever}'  year  during  the  continu- 
ance of  his  agency,  make  a  return  on  oath  to  the  auditor 
of  public  accounts  of  the  amount  of  premiums  received 
and  assessments  collected  during  the  said  period,  and 


FOREIGN    INSURANCE    COMPANIES.  133 

shall  at  ibe  same  lime  pay  into  the  treasury  such  taxTasonpre- 
as  ma\'  be  imposed  by  law  on  the  amount  of  such  pre- 
miums and  assessments;  and  the  whole  sum  received 
for  policies,  whether  paid  in  money  or  in  oiher  obliga- 
tions, shall  be  deemed  to  be  premiums  for  the  purposes 
of  this  section. 

8.  If  any  such  company,  through  their  attorney,  shall  Penalty  for  fau- 

1  ,  ,  ,  ure  to  make 

neglect  to  make  such  returns  and  payments  as  are  re- remm. 
quired  in  the  preceding  section,  or  shall  make  the  same 
fraudulently  or  falsely,  they  shall  for  every  such  offence 
forfeit  a  sum  not  exceeding  one  thousand  dollars. 

9.  Every  such  company,  through  their  agent  or  at- Bond  required  of 

I      11     1      r  1  •  •  1     agent. 

torney,  shall,  belore  making  or  procuring  to  be  made 
any  contract  of  insurance  as  aforesaid,  give  bond  to  the 
auditor  of  public  accounts,  with  two  or  more  securities, 
to  be  approved  by  him,  in  the  sum  of  not  less  than  one 
thousand  dollars  nor  more  than  five  thousand  dollars,  at 
the  discretion  of  the  auditor  of  public  accounts,  with 
conditions  to  make  the  semi-annual  returns  before  re- 
quired, and  to  pay  the  tax. 

10.  If  any  person  shall  act,  otherwise  than  provided  penalty  for  agent 

11  1  •  i'      1  •  r  I    acting  illegally. 

by  the  second  section  or  this  act,  as  agent  for  any  such 
company,  to  make  or  renew,  directly  or  indirecily,  any 
contract  of  insurance  within  this  state,  and  with  any 
persons  resident  therein,  without  having  complied  with 
the  requisitions  of  this  act,  or  in  any  way  contrary  to 
the  true  intent  and  meaning  thereof,  he  shall  forfeit  and 
pay,  for  every  such  offence,  the  sum  of  five  hundred 
dollars. 


11.    It  shall  be  the  duty  of  the  attorney  general  and  Attorneys  to  en- 
commonwealth's    attorneys   of  this   commonwealth    to 
cause  the  provisions  of  this  act  to  be  enforced. 


134  FOREIGN    INSURA\X'E    COMPANIES.       / 

jiowfinrsdiB.         12.   All  penahies  recovered  for  violations  of  ihe  pro- 
posed of.  .    ,  ^      ,  .  Ill  1     1  r  I 

Visions  ol  tins  act  sliali  go,  one-naU  to  tlie  persons 
giving  infornnalion  of  such  violations,  and  one-lialf  to 
the  Literary  fund. 

T..X  herein  pro-       13.    Tlic  lax  to  bc  paid  by  the  agents  of  foreign  in- 

vided  to  be  in  •  t  ^^i  ••  r.i* 

lieu  of  other  tax.  sura  nee  companies,  according  to  the  provisions  ol  this 
act,  shall  be  in  lieu  of  the  tax  prescribed  by  law  to  be 
paid  by  ihem  before  the  passage  of  this  act." 

Commencement      2.   This  act  shall  be  in  force  from  its  passage. 


*  REGISTRATION    OF    VOTERS.  135 

ACTS  1852-3,  CHAP.  4. 
An  ACT  to  provide  for  the  Registration  of  Voters. 

Passed  April  9, 1853. 

1.  Be  it  enacted  by  the  general  assennbly,  tl  al  each  commissioner  of 

.  .   .         the  revenue  to 

comnilssioner  of  the  revenue  shall  annually,  in  addilion  list, 
lo  the  lifts  of  persons  and  subjects  of  taxation  now  re- 
quired by  law,  list  every  male  white  citizen  within  his  who  to  be  listed, 
district,  who  will,  at  the  next  ensuing  general  election 
for  members  of  the  general  assembly,  or  for  county, 
town  or  city  officers,  have  attained  the  age  of  twenty- 
one  years,  and  who  will  have  been,  at  such  next  ensuing 
election,  a  resident  of  the  state  for  two  years,  and  of  the 
county,  city  or  town  in  which  such  district  is,  for  twelve 
months,  should  he  continue  to  reside  in  such  county, 
city  or  town  until  such  election.  ' 

2.  The  commissioner   shnll   list  the  names  of  such  List  to  show  dis- 

,  .  .   .  .  ,  I  •  1  •  ''''^t  in  which 

male  white  citizens  in  such  manner  as  to  exhibit  se  pa- voter  resides, 
ratel}*^  those  who  reside  in  the  respective  districts,  laid 
ofl"  for  the  election  of  justices,  or  in    the  wards  which 
t02;ether  constitute  the  district  for  which  he  acts  ns  com- 
missioner. 

3.  He  shnll  return,  with  the  property  book,  one  copy  to  whom  list 

f,     ,  ...  ,  1  I  •  111         .returnable. 

ot  the  entire  list,  so  made  out  by  him,  lo  the  clerk  ot 
his  couniy  or  corporation  court,  who  shall  file  and  pre- 
serve the  same  in  his  office.     He   shall  also   make  out,  How  many  ii«t« 

I  111  1  •  r'  I    made  out. 

and  return  to  such  cleik,  as  many  separate  nsls  ot  such 
male  while  ciiizens  as  reside  widiin  such  district,  or  ward 
consiituting  part  of  the  district  for  which  he  acts  as  com- 
missioner, as  there  are  places  of  voting  wiihin  such  dis- 
trict or  ward  ;  and  if  there  be  portions  only  of  any  such  where omyn 

d.        .  11-  •   1  •  I  I  ■        •  ,•  1  •    I       I       portion  or  an 

islricl  or  ward  lying  wiihiii   the  disirici   lor  which   he  .loction  dinrict 

•      •  I  1111-  I  •   1-  I  •     '■'"^  within  his 

acts  as  commissioner,  he  shall  list  those  residin";  ihereiti  ti'^trict,  howto 

°  act. 


136  REGISTRATION    OF    VOTERS. 

separnlely,  under  the  a])piopriate  number  or  name  of 
the  ward  or  district ;  and  shall  in  like  manner  make  out 
and  return  as  many  lists  thereof  as  there  arc  places  of 
voting  in  such  ward  or  district. 

Names  omitted        4.   It  sliall  bc  lawfiil  {qv  any  such  male  while  citizen, 

in  lists,  Iiow  en-  ,  ,  -  i     t 

tered,  and  when,  vv hose  uamc  has  not  bccn  entered  upon  such  hst,  to  ap- 
ply to  the  commissioner  of  the  revenue  for  his  district, 
at  any  time  prior  to  the  tenth  day  before  any  such  ge- 
neral election,  to  have  his  name  entered  on  such  list ; 
and  it  shall  be  the  duty  of  the  commissioner,  on  the 
tenth  day  before  such  election,  to  return  as  aforesaid 
lists  of  such  additional  names  to  the  clerk  of  his  county 
or  corporation. 

Compensation  of     5.   In  discharging  the  duties  required  by  this  act,  the 

commissioner,  .      .  i     n    i  i  •  i  i 

what,  and  how  commissioncr  shall  be  subject  to  the  same  rules  as  are 
prescribed  by  law  to  govern  his  conduct  in  ascertaining 
the  persons  and  subjects  required  to  be  listed  for  taxa- 
tion, and  shall  receive  three  cents  for  each  voter  listed 
by  him,  to  be  paid  out  of  the  county  levy  or  corpora- 
tion fund. 

Penalty  for  frau-  6.  If  3.  commissioncr  of  the  revenue  shall  knowingly 
comn^sslon'er/  and  willfully  cntcr  upon  such  list  the  name  of  any  per- 
son who  is  not  a  male  white  citizen,  or  who,  at  such 
next  ensuing  election,  will  not  have  been,  if  he  con- 
tinues to  reside  in  this  state,  a  resident  thereof  for  two 
years,  or  who,  at  such  next  ensuing  general  election  will 
not  have  been,  if  he  continues  to  reside  therein,  a  resi- 
dent of  the  county,  city  or  town  in  which  such  commis- 
sioner acts,  for  twelve  months,  such  commissioner  shall 
forfeit  a  sum  not  less  than  twenty  nor  more  than  one 
By  the  person  hundred  dollars  for  every  such  offence.  And  if  any 
such  person  shall  knowingly  and  willfully  cause  his  own 
name  to  be  entered  upon  such  list,  he  shall  forfeit  a  sum 
not  less  than  fifty  nor  more  than  two  hundred  dollars. 


listed. 


REGISTRATION    OF    VOTERS.  137 

7.  It  shall  be  ihe  duly  of  ihe  clerk  of  such  county  or  Lists  given  to 

,  „  ,  ,      ^  ,  commissioner  of 

corporation,  at  least  live  days  beiore  any  such  general  election,  when. 

election,  to  deliver  to  the  commissioners  of  election  for 

each  place  of  voting  in  his  county,  city  or  town,  a  copy 

of  such  lists  for  the  district  or  ward  in  which  such  place 

of  voting  is;    and  such  lists  shall  be  prima  facie  evi- Prima  fade  e\-i- 

dence  or    the  right  of    the  persons,  whose  names  are  to  vote. 

entered  thereon,  to  vote  at  such  general  election.     The  Pay  of  clerk. 

clerk  of  each  county  and  corporation  shall  receive  one 

cent  for  every  name  so  listed,  to  be  paid  out  of  the 

county  and  corporation  treasury;  but  it  shall  be  com- Evidence  may  lie 

,  .      .  p      ,         .  .  .    rebutted. 

petent  tor  the  commissioners  ot  elections  to  receive  evi- 
dence to  prove  that  any  such  name  was  illegally  entered 
upon  such  lists,  or  that  any  person  whose  name  is  not 
upon  such  lists  is  qualified,  as  required  by  this  act  and 
the  constitution,  to  vote  in  such  election  ;  or  that  any 
person,  whose  name  is  on  such  lists,  has,  prior  to  such 
election,  and  since  the  making  of  such  lists,  ceased  to 
be  a  resident  of  the  county,  city  or  town  in  which  he 
offers  to  vote  ;  and  in  every  such  case,  the  commissioner 
shall-  receive  satisfactory  evidence  to  show  the  incorrect- 
ness of  such  lists,  as  well  in  respect  to  the  disqualifica- 
tion of  those  persons  whose  names  are  entered  thereon, 
as  in  respect  to  the  qualifications  of  those  whose  names 
have  not  been  entered  upon  such  lists. 

8.  And  if,  at  any  such  general  election,  any  person  persons  offering 

,      ,,      (^  .  ...  ,  ,  ,  .  1  •    1    to  vote  in  a  dis- 

shall  oner  to  vote  in  a  district  other  than  that  in  which  trict  in  which 

.  ....  .  .  they  do  not  re- 

he  resides,  and  in  which  his   name  is  required  to  beside.  Evidence 

■^  of  qualification 

listed  as  aforesaid,  the  commissioners  of  elections  shall '"'^i'^^'^- 
require  satisfactory  evidence  of  the  qualification  of  such 
person  to  vote  at  such  election. 

9.  This  act  shall  be  in  force  from  its  passage,  so  far  commencement 
as  it  prescribes  the  duties  of  the  commissioners  of  the 
revenue.     In  other  respects,  it  shall  be  in  force  on  and 

after  the  first  day  of  January  next. 
18 


138  REGISTRATION    OF    BIRTHS,    ETC. 

f 


ACTS  1852-3,  CHAP.  25. 

An  ACT  concerning  the  Registration  of  Births,  Marriages 
and  Deaths. 

Passed  April  11,  1853. 

Three  registers        1.    Be  it  cnacted  bv  the  general  assembly,  that  from 

to  be  kept  by  i  r    t  •     i  i  i        i         '  i 

••erk.  and  after  the  first  day  or  January  eiglUecn  bundled  and 

fifty-four,  the  cleik  of  every  county  and  corporation 
court  .shall  keep  three  books,  to  be  called,  respectively, 
the  register  of  marriages,  the  register  of  births,  and  the 
register  of  deaths. 

Amended  by  act  passed  April  7,  185S,  as  follows  : 

Doty  of  ministers  "2.  Hcnccforth  it  sh.dl  be  the  duty  of  every  minister 
or  other  person  celebrating  a  marriage,  and  of  the  clerk 
or  keeper  of  the  records  of  any  religious  society  which 
solemnizes  marriages  by  the  consent  of  the  parties  in 
open  congregation,  at  once  to  make  a  record  of  every 
marriage  between  white  persons  solemnizetl  by  or  before 
him,  and  wiihin  two  months  after  such  marriage,  to  re- 
turn a  copy  thereof,  signed  by  him  to  the  clerk  of  the 
count}'  or  corporation  in  whicii  llie  same  is  soleinnized. 
The  clerk  issuing  any  marriage  license,  shall  at  the  lime 
require  and  ascertain  from  the  party  obtaining  such 
license,  a  certificate  setting  forth,  as  near  as  may  be, 
the  dale  aiul  place  of  the  proposed  marriage,  the  full 
names  of  both  the  parties,  their  ages  and  conditions 
before  the  marri.ige  (whether  single  or  widowed),  the 
phices  of  liieir  birth  and  residence,  the  names  of  their 
parents,  and  the  occupation  of  the  husband." 


REGISTRATION    OF    BIRTHS,    ETC.  139 

3.  The  clerk  to  wliom  such  cerlificates  shall  be  re- Abstract  by  clerk 
turned,  shall  file  and  preserve  the   same  in  his  office, 

and  wiihin  twenty  days  after  receiving  the  same,  record 
a  full  ab.?lract  thereof  in  his  register  of  marriage,  set- 
ling  out  in  convenient  tabular  form,  all  the  circumstances 
therein  stated,  and  the  name  of  the  person  signing  the 
certificate,  and  make  an  index  of  the  names  of  both 
the  parties  married. 

4.  If  at  the  lime  of  celebrating  any  marriage  out  ofif  marriage  cut 

I  .  .   .  1        1        I-     I  •  1  I  of  tliG  State. 

this  Slate,  enlier  or  bo  li  or  the  parties  thereto  be  a  re- 
sident or  residents  of  this  slate,  a  certificate  or  slale- 
ment  thereof,  verified  by  the  affidavit  of  any  person 
present  at  such  celebration,  may  be  returned  to  the 
clerk  of  the  court  of  the  county  or  corporation  in  which 
ihe  husband  resides,  if  he  be  such  resident,  and  other- 
wise, of  the  county  or  corporation  in  which  the  wife 
resides,  and  an  abstract  thereof  shall  be  recorded  by 
him  in  the  manner  prescribed  in  the  third  section. 

5.  If  any  minister  who  shall  give  bond  in  order  to  penaityon  minia- 

....  1-1  11  •  •         1  •  ter  for  non-com- 

nis  bemg  authorized  to  celebrate  marriage  m  this  stale,  pUance. 
shall  fail  to  comply  with  the  second  section,  the  condi- 
lion  (jf  such  l)ontl  shall  be  deemed  to  be  thereby  broken, 
and  he  shall  also  be  subject  lo  the  penally  herein  after 
prescribed  for  such  failure. 

6.  Every  such  clerk  of  a  court  shall,  on  or  before  second  section 

,         ^  ,  ,     ,  , .  r   •  •  to  be  published, 

Ihe  first  day  ot  the  next  November  term  of  his  court,  when. 
post  at  the  front  door  of  his  court-house  a  copy  of  ihe 
second   section,  with  a  statement  of  ihe  penalties   for 
violation  thereof. 


7.  Every  commissioner  of  ihe  revenue  shall  make  an  Refristrationof 

,  .  .  f.     ,         I  •      1  II  1         •        1  •         !•       births  and  deaths, 

annual  registration  ot  the  births  and  deatris  m  his  d is- by  whom  made. 
trict.    When  he  ascertains  the  personal  properly  suhjecl  When. 
to  taxation,  he  shall  ascertain  the  births  and  deaths  that 


140 


From  what 
Bource. 


REGISTRATION    OF    BIRTHS,    ETC. 

have  occurred  in  the  year  ending  on  ihc  ihirty-fiist  day 
of  December  preceding,  nnd  such  circumstances  as  he 
is  herein  after  required  to  record.  He  shall  ascertain 
the  births  and  deaths  in  each  family  from  the  head  of 
such  family,  if  practicable. 


What  contained 
in  his  record  of 
births. 


8.  He  shall  record  in  a  book  to  be  kept  by  him  for 
thai  purpose,  so  far  as  can  be  ascertained,  the  date  and 
place  of  every  such  birth  ;  the  full  name  of  the  child 
(if  it  has  a  name);  the  sex  and  color  thereof;  and  if 
colored,  whether  free  or  slave;  also  whether  the  child 
was  born  alive  or  stillborn  ;  the  full  name  of  the  mother  : 
and  if  the  child  be  free  and  born  in  wedlock,  the  full 
name,  occupation  and  residence  of  the  father ;  if  the 
child  be  a  slave,  the  name  of  the  owner:  if  there  be 
more  than  one  child  born  at  one  birth,  the  fact  and  num- 
ber shall  be  staled  ;  and  any  other  circumstances  of  in- 
terest relating  to  any  birth. 


Of  deaths.  9.    Every  such  commissioner  shall  in  like  manner  re- 

cord in  a  book  to  be  kept  by  him  for  that  purpose,  the 
place  and  dale  of  every  death  in  his  district  during  the 
year  ending  on  the  preceding  thirt3'-first  day  of  Decem- 
ber; the  full  name,  sex,  age,  condition  (whether  mar- 
ried or  not)  and  color  of  the  deceased  :  and  if  colored, 
whether  free  or  slave;  also  the  occupation,  if  any,  of 
the  deceased,  and  his  or  her  place  of  birth,  the  names' 
of  his  or  her  parents,  and  (if  the  deceased  was  married) 
the  name  of  the  husband  or  wife;  and  if  the  deceased 
was  a  slave,  the  name  of  the  owner ;  also  the  disease 
or  cause  of  the  death,  so  far  as  such  facts  can  be  as- 
certained. 

Amended  by  chapter  28,  act  passed  April  7,  1S58,  as 
follows : 


Commissioner's       10.    The  Commissioner  shall    alphabetically  arrange 

Bmdnvit  *  JO 


affidsTit. 


REGISTRATION    OF    BIRTHS,    ETC  141 

each  of  the  books  so  to  be  kept  by  him,  and  shall  make 
and  subscribe  an  affidavit  therein,  to  the  effect  that  lie 
has  pursued  the  directions  in  this  act,  according  to  the 
best  of  his  skill;  and  he  shall  return  his  said  books  to 
the  clerk  of  the  court  of  his  county  on  or  before  the 
first  day  of  June. 

Amended  by  chapter  2S,  act  passed  April  7,  1858,  as 
follows : 

11.  Such  clerk  shall  thereupon  record  a  full  abstract  Duty  of  cierk in 

.     .  register  of  births 

of  the  contents  of  the  said  book,  containing  a  record  of 
births,  in  his  said  register  of  births,  setting  forth,  in  con- 
venient tabular  form,  all  the  circumstances  herein  before 
required  to  be  recorded,  with  references  to  the  commis- 
sioner's books,  and  making  an  alphabetical  index  of  the 
names  of  the  free  children  born,  and  (when  they  have 
no  names)  of  the  names  of  the  parents,  and  also  of  the 
names  of  the  owners  of  the  slaves  born. 

Amended    by   ch.  28,  act  passed   April  7,  1858,  as 
follows : 

12.  He  shall  in  like  manner  record  a  full  abstract  ofof  deatiu. 
the  contents  of  the  said  book,  containing  a  record  of 
deaths,  in  his  said  register  of  deaths,  selling  forth,  in 
convenient  tabular  form,  all  the  circumstances  herein 
before  required  to  be  recorded,  with  reference  to  the 
commissioner's  book,  and  making  an  alphabeiical  index 

of  the  names  of  the  deceased,  and  the  names  of  the 
owners  of  deceased  slaves. 


13.  Every  such  clerk  of  a  court  shall  file  and  pre- commisBioners' 

.  .  ...  books  to  be  filed. 

serve  in  his  office  the  books  so  deposited  with  him  by 
the  commissioners. 

14.  He    shall    transmit    to    the    auditor    of  public    aC- Registers  trans- 

mitted to  audi- 
tor, when. 


142  REGISTRATION    OF    BIRTHS,    ETC. 

counts  a  copy  of  his  register  of  marriages  during  the 
preceding  year,  on  or  before  the  first  day  of  March  in 
each  year,  and  a  copy  of  his  register  of  births  and  re- 
gister of  deaths  during  the  preceding  year,  on  or  before 
the  first  day  of  August  in  each  year. 

Abstract  of  audi-  15,  Such  copies  shall  be  filed  and  preserved  in  the 
said  auditor's  office,  and  from  them  the  auditor  shall 
prepare  an  abstract  annually  of  marriages,  births  and 

When  to  report  dcaths  in  cach  county  and  corporation,  and  make  a  re- 

to  legislature.  ,  .     "      . 

port  upon  said  registrations  once  in  every  period  of  two 
years,  to  be  laid  before  the  general  assembly. 

Registers  to  be        16.    The  Said  books  to  be  kept  by  the  clerks,  and  co- 

prima  facie  evi-        . 

dence.  pies  (or  of  any   part    thereof)    certified   by   ihe   clerk 

lawfully  having  ihe  custody  thereof,  shall  be  prima 
facie  evidence  of  the  facts  therein  set  forth,  in  all  cases. 

Pay  of  clerk  for       17.    A  clcrk  shall  bc  entitled  to  ten  cents  for  every 

copies.  •  •  ,    I        ,  1      • 

copy  ot  an  entry  in  said  books  relating  to  a  marriage, 
birth  or  death,  to  be  paid  by  the  party  requiring  the 
copy. 

Howcomtnis-         18.    If  a  Commissioner  in  any  ca«e  cannot  obtain  the 

sioner  to  obtain  .    .        .     ^  .  .  .  „ 

hi3 information,  requisite  information  concerning  any  birth  or  death  from 
the  head  of  a  family,  as  before  required,  he  shall  obtain 
the  same  from  such  persons  as  are  herein  after  required* 
to  give  it;  or  if  that  cannot  be  done,  from  any  other 
persons,  always  recording  the  name  of  the  person  giv- 
ing the  information.  • 

Physicians  and        19.   Evcry  phvsician  and  surgeon  shall,  in  a  book  to 

surgeons.  j    \     j  o 

Their  duties.  bc  kept  by  him,  make  a  record  at  once  of  the  death 
of  every  person  dying  in  this  state,  upon  whom  he  has 
attended  at  the  time  of  such  deaih,  setting  out  as  far 
as  practicable  the  circumsiances  herein  required  to  be 
recorded   by  a  commissioner  respecting  deaths.      He 


REGISTRATION    OF    BIRTHS,    ETC  143 


shall  give  lo  a  commissioner  of  the  revenue,  whenever  to  report  to 

,,      ,  I        >  •         r-  I  II  ~ commusioner. 

called  on  by  him  tor  that  purpose,  annually,  a  copy  of 
such  record,  so  far  as  the  same  relates  to  deaths  in  such 
commissioner's  district. 

20.  Every  coroner  shall  keep  a  like  record  of  the  coroncre;  their 
deaths  in  relation  to  which  he  acts  officially,  and  give  a 
copy  thereof  to  any  commissioner  of  the  revenue,  when- 
ever called  on  by  him  for  that  purpose,  annually,  so  far 
as  the  same  relates  lo  deaihs  in  such  commissioner's 
district.  For  every  neglect  or  failure  to  perform  any  Penalty  for 
duty  required  of  him  by  this  section,  a  coroner  shall 
forfeit  twenty  dollars. 


missioner. 


21.    The  commissioner  shall  make  such  entries  or  cor- Entries  by  com- 
reclions  in  his  record  of  deaihs  as  may  be  supplied  or 
warranted  by  the  copies  so  to  be  furnished  to  him  by 
physicians,  surgeons  and  coroners,  noting  ihe  source  of 
the  information. 


22.  The  head  of  any  family,  if  he  be  not  at  his  resi- if  head  of  family 

,  ,  •■"ill  1        •         1       absent,  what  hi« 

deuce  when  the  commissioner  calls  there  to  obtain  the  duty. 

information  required  by  this  act  lo  be  obtained  of  him, 

shall  give  the  same  information  lo  the  proper  co(nmis- 

sioner  of  the  revenue  on  or  before  the  first  «lay  of  June 

in  the  same  year;  and  for  a  failure  or  neglect  to  do  so,  Penalty  for 

s"hall  forfeit  one  dollar.     If  any  head  of  a  family,  being  Penalty  for  refa- 

1  r  11  I  •  1      •     r-  -1      ! ,  enl  to  give  infor. 

lawluUy  requested   to  give  any  such  inlormalion,  shall maUon. 
refuse  to  give  ihe  same,  he  shall  forfeit  ten  dollars. 

23.  If  any  commissioner  of  the  revenue  fail  lo  obt;iin  penalty  of  com- 

.     ,.  .  .  1  •      1  1         I  I  •    I      I       mieeioner  for 

any  iiilormation  respecting  a  birth  or  (ieatji,  wfiich  he  failure  oi  duty. 

is   by   this   act  authorized   or    required    lo   obtain,   ami 

which   he  can   procure,  he  shall   for  every  such  failure, 

and  for  every  failure  lo  record  ihe  information  acquired 

by  him  respecting  a  birth  or  death,  according  lo  this 

act,  forfeit  five  dollars. 


144  REGISTRATION    OF    BIRTHS,    ETC. 

Tor  failure  to  24.  If  anv  commissionor  of  tlie  revenue  fail  to  per- 

perforni  duties  ,  .        ,        .       .  .  . 

in joih eection.  foim  ihc  (lulics  required  ol  hiin  by  the  lenlh  section  of 
this  act,  lie  shall  forfeit,  fifiy  dollars. 

Penalty  of  clerk       ^5.  If  any  clcrli  of  a  court  fail  lo  perform  any  duty 
duty.  required  of  him  by  the  third  section  of  this  act,  he  shall 

forfeit  ten  dollars  for  every  such  offence;  and  if  he  fail 
to  perform  any  duty  required  of  him  by  the  eleventh, 
twelfth,  thirteenth  or  fourteenth  sections,  he  shall,  for 
every  such  offence,  forfeit  fifty  dollars. 

Fine  for  maising       26.   If  any  clcrk  of  a  court,  commissioner  of  the  re- 

false  returns.  ...  .    .  ,    , 

venue,  physician,  surgeon,  coroner  or  minister  celebra- 
ting a  marriage,  or  clerk  or  keeper  of  the  records  of 
any  religious  society,  shall,  in  any  book,  register  or  re- 
cord, which  such  officer  or  person  is  by  this  act  required 
to  keep  or  make,  or  in  any  copy  or  certificate  which  by 
this  act  he  is  required  to  make  or  give,  knowingly  make 
any  false,  erroneous  or  fraudulent  entry,  record,  regis- 
tration or  written  statement,  he  shall  for  every  such 
offence  forfeit  not  less  than  one  hundred  nor  more  than 
five  hundred  dollars. 

Fine  for  false  in-       27.    If  any  person,  upon  whose  information  or  state- 
formation.  .         . 

ment  any  record  or  registration  may  lawfully  be  made 

under  this  act,  shall  knowingly  give  any  false  informa- 
tion or  make  any  false  statement  to  be  used  for  the  pur- 
pose of  making  any  such  record  or  registration,  he  shall 
forfeit  not  less  than  fifty  nor  more  than  three  hundred 
dollars  for  every  such  offence. 

Forms  and  in-         28.    The  auditor  of  public  accounts  shall  furnish  the 

Btructions,  how       i      i        p 

furnished.  clcrk  ot  evcry  county  and  corporation  court  and  every 
commissioner  of  the  revenue  with  all  forms  and  instruc- 
tions which  he  may  deem  necessary  or  proper  for  carr}'- 
ing  this  act  into  effect. 

Commencement  29.  This  act  shall  take  effect  on  the  first  day  of  July 
eighteen  hundred  and  fifty-three. 


REMOVAL    OF    FREE    NEGROES.  145 


ACTS  1852-3,  CHAP.  55. 

An  ACT  cstahlishing  a  Colonization  Board  and  making 
an  Appropriation  for  tltc  Removal  of  Free  Negroes 
from  the  Commonwealth. 

Passed  April  6,  1853. 

*5.    Be  it  furiher  enacted,  that  an  annual  lax  of  one  poU  tax  on  free 

negroes. 

dollar  shall  be  am!  the  same  is  hereb}'  levied  upon  every 
male  free  negro  of  the  age  of  twenty^one  years  and 
under  fifty-five  years,  to  be  ascertained  and  assessed  on 
each  by  the  coininissioner  of  the  revenue  in  everv  year, 
and  collected  by  the  sheriff  or  other  collector  of  the 
public  revenue  as  other  public  taxes  and  levies  upon 
free  negroes  are  collected.     All  such  taxes  shall  be  ac- How  accounted 

.  .  .  for- 

counleri   for  with  the  auditor  in  the  present  year  and 

every  year  hereafter,  and  paid  into  the  ireasur}'  as  other 

public  taxes.     And   an  account  thereof  shall  be  raised 

on  the  books  of  the  auditor  and  treasurer.     The  fund  now appUed. 

arising  from  this  source  shall  be  applied   to  the  removal 

of  uec  negroes  from  the  commonwealth,  in  the  manner 

prescribed  in   the  preceding  sections  of  this  act,  and  in 

addition    lo    the    appropriation   ihereiti    made.     And   ii  Tax  on  seal  for 

,,,,,,  ,-     ,  .  registration. 

shall  be  the  duly  ot  the  county  or  corporation  courts  lo 
charge  the  legal  lax  for  the  seal  of  court  and  attestation 

*  Sec;ion  4  of  chapter  3,  Acta  18.j9-60,  imposing  taxes  for  the  support 
of  government,  levies  a  ta.x  of  eighty  cents  on  every  free  negro  over  the 
age  of  twenty-one  years.  This  section  imposes  a  tax  of  one  dollar  on 
every  male  free  negro  between  twenty-one  and  fifly-five  years  of  age,  to 
be  applied  to  the  removal  of  free  negroes  from  the  commonwealth.  The 
enquiry  is  naturally  suggested,  whether  both  taxes  are  to  be  assessed  and 
collected  for  their  specified  purposes.  Both  acts  may  consisleiiily  stand 
together;  and  while  it  is  not  believed  the  general  assembly  did  intend  to 
impose  both  taxes,  yet  such  seems  to  be  the  only  interpretation  that  can 
be  sustained. 

19 


140  REMOVAL    OF    FREE    NEGROES. 

of  every  copy  of  legistralion  delivr  red  hy  them  to  any 
free  negro,  and  to  account  vviih  the  auditor  of  public  ac- 
counts lor  such  tax  and  pay  the  same  inio  the  treasur}' 
as  other  taxes  on  law  [)roces3,  except  that  they  shall  de- 
signate the  same  so  as  to  enable  the  auditor  and  trea- 
surer  to  enter  all  such  moneys  to  the  account  directed 
now  applied,  to  be  raised  in  the  preceding  part  of  this  section,  and 
the  same  shall  be  applied  to  the  object  thereof. 

Bee  Acts  i8i9-r)0,      G.    The  act  of  the  eleventh  of  March  eighteen  hun- 
p.  7.  .  ... 

Kepenied.  drcd  and  fifty,  entitled  an  act  making  appropriations  for 

the  removal  of  free  persons  of  color,  and  for  other  pur- 

po?es,  is  hereby  repealed. 

Commencement       7.   Tliis  act  shall  be  in  forcc  from  its  passage. 


CIRCTJLA.Il. 


AUDITOR'S  OFFICE,  Ricdmond,  Va. 
April  11,  1860. 
Sir, 

The  general  assembly,  at  the  session  which  adjourned  on  the  2d  instant, 
with  a  view  to  compile  the  entire  revenue  laws,  passed  four  acts,  which  are  pub- 
lished in  this  pamphlet,  as  chapters  1,  2,  3  and  4.  Chapter  1  embraces  the  entire 
duties  of  commissioners  and  others  in  the  "  assessment  of  taxes  on  persons  and 
property;"  chapter  2  covers  similar  duties  in  respect  to,  and  makes  general 
"  regulations  concerning  licenses;"  chapter  3  "imposes  taxes  for  the  support  of 
government;"  and  chapter  4  provides  "for  the  collection  of  taxes." 

Each  subject  has  been  treated  separately,  and  each  has  been  reduced  into  a 
separate  act;  and  I  trust  the  commissioners  will  find  the  acts  intelligible,  and 
stripped  of  the  uncertainty  which  surrounded  many  of  them  before  their  compila- 
tion, and  presented  in  such  manner  as  will  in  a  great  measure  obviate  the  ne- 
cessity of  having  their  various  parts  interpreted.  Nevertheless,  the  15th  section 
of  chapter  1,  page  16,  makes  it  the  duty  of  the  auditor  of  public  accounts,  by 
letter  or  printed  circular,  to  give  such  instructions  to  the  commissioners,  in  re- 
spect to  their  duties,  as  to  him  shall  seem  judicious.  The  same  section  fixes  a 
penalty  of  not  less  than  $10  nor  more  than  $30  on  any  commissioner  who  re- 
fuses to  obey  such  instructions;  which  is  recoverable  from  such  commissioner  by 
the  auditor,  in  the  circuit  court  of  the  city  of  Richmond.  See  §  2,  ch.  43  of  the 
Code. 

Note. — The  pages  herein  referred  to  are  the  pages  of  this  pamphlet. 

Term  of  office  ;  listing  property  ;  when  to  commence. 

The  term  of  office  of  a  commissioner  of  the  revenue  commences  on  the  first 
day  of  February  after  his  election  (see  ch.  20,  Acts  1857-8,  §  63,  76,  p.  9,  10); 
and  the  listing  of  property  is  to  bo  commenced  on  the  1st  day  of  February,  and 
the  property  owned  on  that  day  is  the  subject  of  taxation.  See  ch.  1,  §  61,  Acts 
of  1859-60,  p.  37.  Each  commissioner  should  be  careful  to  obtain  a  list  of  all 
persons  and  property  and  the  value  thereof,  which  may  be  subject  to  taxation  iu 
their  respective  districts,  and  to  require  each  person  to  make  oath  to  such  lists. 
See  ch.  1,  §  62,  p.  37,  38. 


148  CIRCULAR. 


Time  for  returning  copies  of  the  commissioners^  books. 

Sections  86,  87  and  88  of  the  Ist  chapter  of  the  Acts  of  1859-60,  p.  49,  re- 
quires the  commissioners  to  deliver  the  proper  number  of  copies  of  the  land 
books  and  books  of  personal  property  to  the  clerks  of  their  respective  county  and 
corporation  courts  before  the  1st  day  of  June.  One  copy  of  each  is  to  be  de- 
livered to  the  sheriff  or  collector  before  the  15th  day  of  June.  The  copy  in- 
tended for  this  oflice  is  to  be  returned  before  the  1st  day  of  August.  For  a  failure 
to  deliver  said  books  within  the  times  named,  the  commissioner  forfeits  for  each 
failure  not  less  than  $*100  nor  more  than  $  500,  and  by  mere  operation  of  law  his 
claim  is  suspended.  And  the  same  act  in  like  manner  suspends  the  commis- 
sioner's claim  for  failure  to  perform  any  other  duty  required  by  law,  but  the  au- 
ditor of  public  accounts,  if  the  commissioner  show  a  "strong  and  sufficient" 
reason  for  his  failure,  may  settle  his  claim  upon  equitable  principles.  See  §  91, 
ch.  1,  p.  50 ;  and  §  97,  ch.  1,  p.  53. 

Examination  of  books. 

It  is  the  duty  of  the  clerks  of  the  county  and  corporation  courts,  when  all  the 
columns  are  added  up,  to  examine  the  books  returned  to  their  respective  offices 
by  the  commissioners  of  the  revenue,  within  twelve  days  after  their  return.  A 
want  of  promptness  on  their  part  postpones  the  sheriffs  or  other  officers  in  the 
collection  of  the  taxes  and  their  payment  into  the  treasury,  and  not  unfrequently 
embarrasses  the  commissioner.  See  §  79,  80,  81,  ch.  1,  p.  47.  For  what  the 
clerks'  pay  may  be  suspended.     See  §  85,  ch.  1,  p.  49. 

Fees  and  compensation  to  commissioners  payable  first  September  in  each  year. 

Instead  of  the  per  diem  allowance  heretofore  given  to  commissioners,  every 
commissioner  of  the  revenue  is  entitled  to  receive  a  commission  of  2i  per  centum 
on  the  amount  of  the  taxes  lawfully  assessed  by  him,  which  is  held  to  include 
taxes  assessed  on  real  estate  as  well  as  personal  property.  Where,  however,  the 
taxes  assessed  in  any  district  in  a  county  exceed  $20,000,  the  commission  on  the 
excess  is  only  1^  per  centum,  and  where  the  taxes  assessed  in  any  district  in  a 
town  exceed  $16,000,  the  commission  allowed  on  the  excess  is  only  1  per  cen- 
tum ;  but  the  compensation  to  a  commissioner  of  a  county  not  named  in  §  96  of 
chap.  1,  p.  59,  is  not  to  be  reduced  below  $150.  Neither  is  the  pay  of  any  com- 
missioner in  Gilmer,  Pocahontas,  Pendleton,  Putnam,  Raleigh,  Ritchie,  Tyler, 
Upshur  and  Wirt,  to  be  less  than  $200;  nor  in  Bath,  Carroll,  Prince  William  and 
Danville,  to  be  less  than  $125 ;  nor  in  Giles,  Grayson  and  Williamsburg,  to  be 
less  than  $100. 

Postage  advanced,  and  a  fee  of  three  cents  for  each  birth  and  death  reported, 
are  to  be  reimbursed  and  paid.  No  order  of  court  is  necessary  to  authenticate  a 
claim,  but  all  such  as  above  are  paid  upon  the  evidence  in  the  office. 


CIRCULAR.  149 

As  the  compensation  for  the  services  of  a  commissioner  of  the  revenue  is  made 
to  depend  upon  the  punctual  performance  of  his  duty,  in  every  thing  that  apper- 
tains to  his  office,  I  may  be  excused  for  urging,  most  earnestly,  a  punctual  and 
faithful  discharge  of  those  duties. 

When  taxes  on  land,  persons  and  property  are  payable. 

By  the  21st  section  of  chapter  4,  Acts  of  1859-60,  p.  107,  it  is  provided,  that 
the  taxes  collected  under  chapter  35  of  the  Code,  which,  as  amended,  appears  in 
this  pamphlet  as  chapter  1,  are  to  be  paid  into  the  treasury  as  follows:  Three- 
fourths  are  to  be  paid  on  the  15th  day  of  December  in  the  year  in  which  the  same 
are  assessed,  and  the  remaining  one-fourth  on  the  15th  day  of  March  next  there- 
after, with  this  exception,  that  a  sheriff  or  collector  who  has  not  received  the 
commissioners'  books  before  the  first  day  of  August,  is  allowed  five  months  after 
the  receipt  of  the  books  to  collect  and  pay;  and  with  this  additional  qualification, 
that  a  sheriff  is  allowed  one  day  for  every  thirty  miles  that  he  resides  from  the 
seat  of  government. 

By  §  52  of  ch.  2,  Acts  1859-60,  p.  79,  taxes  "  assessed"  on  or  after  the  first  day 
of  September  and  before  the  first  day  of  May,  are  to  be  paid  into  the  treasury  on 
or  before  the  30th  of  May,  and  those  issued  at  any  other  time,  to  be  paid  whea 
other  taxes  are  paid.  In  case  of  failure  to  pay,  judgment  is  required  to  be  taken, 
without  notice,  against  the  sheriff  or  collector  and  his  securities. 

Money  transmitted  in  payment  of  dties. 

As  the  practice  of  transmitting  money  to  the  address  of  the  auditor  of  public 
accounts,  in  payment  of  public  dues,  involves  an  amount  of  responsibility  not 
contemplated  by  law,  and  for  which  no  security,  beyond  the  integrity  of  the  mes- 
senger, prevails  or  is  authorized,  the  auditor  was  induced  to  call  the  attention  of 
the  joint  committee  of  the  senate  and  house  of  delegates,  appointed  at  the  last 
session  of  the  legislature  to  examine  the  office  of  the  auditor  of  public  accounts, 
to  the  peculiar  situation  in  which  such  transactions  are  involved,  and  ask  for  its 
aid  in  discontinuing  the  usage.  The  committee,  in  their  report,  amongst  other 
things,  said,  "the  messenger  of  the  office,  Joseph  J.  White,  receives  a  salary  of 
$800,  as  indicated  in  the  last  act  appropriating  the  public  revenue  for  the  fiscal 
years  1857-8  and  1858-9.  Upon  the  messenger  of  the  office,  besides  his  more 
appropriate  duties,  there  is  devolved,  by  usage,  a  degree  of  labor  and  responsi- 
bility so  singular,  that  your  committee  deem  it  worthy  of  notice.  Collectors  of 
the  revenue  very  frequently  send,  by  express  and  otherwise,  large  sums  of  money 
to  the  auditor,  who,  however,  has  no  authority  to  receive  it  for  the  state.  The 
auditor,  as  an  act  of  accommodation  to  the  sender,  delivers  the  money  to  the 
messenger,  that  he  may  carry  it  to  the  bank  to  the  credit  of  the  sender.  In  this 
entire  transaction  there  is  no  security  for  the  owner  of  the  money;  there  is  uo 


150  CIRCULAR. 

warrant  of  law  for  entrusting  it  cither  to  the  auditor  or  the  messenger.  In  case 
of  loss,  the  state  is  not  responsible.  No  loss  has  yet  occurred  ;  but  the  existence 
and  increase  of  this  practice  seem  to  require  notice  and  discouragement.  It  im- 
poses considerable  burdens  on  the  auditor,  and  it  involves  large  risks  on  the  part 
of  those  who  seem  to  imagine  that  the  risks  cease  when  the  money  reaches  iho 
possession  of  the  auditor.  Your  committee  recommend  that  this  practice,  so  far 
as  it  confides  to  state  officials  money  intended  for  the  treasury  of  the  state,  be 
discouraged.     This  may  be  done  by  a  circular  from  the  office." 

I  am  happy  to  add,  that  no  loss  has  occurred  in  the  transactions  of  the  messen- 
ger, who  is  not  only  a  man  of  high  integrity,  but  eminently  qualified  for  the  post 
which  usage  has  assigned  him.  But  it  is  a  post  not  contemplated  by  law,  and 
involves  labor  and  responsibility  which  will  not  in  the  future  be  assumed,  unless 
the  remittances  be  in  checks,  which  may  be  traced  in  cases  of  mistake  or  accident. 
It  is  sincerely  hoped  that  no  bank  notes  will  in  the  future  be  transmitted  directly 
to  this  office. 

Sheriffs^  commissions. 

Every  sheriff  or  collector  is  allowed  a  commission  of  2h  per  centum  on  the 
amount  of  taxes  collected  and  paid  into  the  treasury.  And  in  addition  thereto,  if 
he  pay  each  installment,  as  above  indicated,  within  the  time  specified,  be  will  be 
paid,  as  a  reward  for  his  punctuality,  an  additional  sum  of  2i  per  centum  com- 
mission. For  a  failure  to  pay  as  required,  thesheriflf  or  collector  will  be  charged 
with  interest  at  the  rate  of  12  per  centum  per  annum.  Acts  1859-60,  chap.  4, 
sec.  22,  page  107-8. 

In  case  of  failure  so  to  pay,  the  auditor  is  required,  within  three  months  after 
such  failure,  to  publish  notice  thereof,  in  some  newspaper  in  the  city  of  Rich- 
mond, and  to  file  in  the  office  of  the  circuit  court  of  the  city  of  Richmond,  with 
the  clerk  thereof,  an  accurate  account  of  the  money  with  which  such  sheriff  or 
collector  may  be  chargeable  on  account  of  such  taxes.  Upon  such  account  being 
filed,  the  clerk  is  required  to  enter  up  judgment  against  such  sheriflF  or  collector 
for  the  amount  of  such  account,  with  interest  at  12  per  centum  per  annum,  and 
1.5  per  centum  damages  in  addition  thereto.  Under  this  provision,  the  auditor 
has  been  deprived  of  all  discretion  on  the  subject.  He  is  required  to  file  the  ac- 
count and  demand  judgment. 

Licenses,  how  granted. 

The  18th  section  of  chapter  2,  Acts  1859-60,  p.  66,  makes  it  the  duty  of  the 
person  desiring  a  license,  to  apply  to  the  commissioner  for  a  certificate  of  the 
license  to  be  obtained  and  the  amount  of  tax  to  be  paid,  and  makes  it  also  the 
duty  of  the  commissioner,  whether  such  application  be  made  or  not,  to  assess  all 
who  ought  to  obtain  a  license. 


CIRCULAR.  151 

A  license  to  sell  must  designate  the  place  of  sale.  A  merchant  must  pay  a  tax 
for  each  store. 

A  sale  made  at  any  place  other  than  that  designated  in  the  license,  is  to  be  held 
to  be  a  sale  without  license.  See  §  2,  ch.  2,  Acts  of  1859-GO,  p.  GO;  and  §  28,  ch. 
2,  Acts  1859-60,  p.  71. 

The  commissioner's  certificate,  with  the  sheriff's  or  collector's  receipt  for  the 
tax  to  be  paid,  written  on  the  certificate,  is  a  sufficient  license,  unless  it  be  a  cer- 
tificate to  be  presented  to  court  for  the  privilege  of  selling  wine,  ardent  spirits,  or 
a  mixture  thereof,  or  to  keep  an  ordinary;  or  such  other  privilege  as  makes  it 
necessary  to  apply  to  court.  In  which  cases,  the  court's  sanction  must  be  ob- 
tained before  the  license  is  complete. 

Expiration  of  licenses. 

All  licenses  granted  under  §  19,  ch.  2,  Acts  1859-60,  p.  67,  68,  are  granted  for 
one  year,  and  may  commence  at  any  time  during  such  year.  The  licenses  thus 
granted  are  personal  privileges,  and  no  one  can  act  under  them,  except  the  person 
to  whom  they  were  granted. 

A  license  to  the  owner  of  a  stallion  begins  at  any  lime  in  the  year,  but  must 
expire  on  the  first  day  of  January.     See  §  20,  ch.  2,  Acts  1859-60. 

Licenses  to  keep  bowling  alleys,  &c.  may  commence  at  any  time  in  the  year, 
and  terminate  at  four  months  from  the  time  of  granting  them,  or  may  be  for  a 
year. 

All  other  licenses  may  be  granted  at  any  time  in  the  year,  but  shall  termiaate 
on  the  30ih  day  of  April.     See  §  22,  ch.  2,  Acts  1859-60,  p.  69. 

A  person  commencing  any  trade  or  business  for  which  a  license  is  required  by 
law,  before  making  application  for  and  obtaining  such  license,  shall  be  assessed 
with  "four"  times  the  amount  of  tax  otherwise  imposed.  The  person  here  re- 
ferred to  is  one  who  had  not,  for  the  license  term  next  preceding,  been  engaged 
in  the  particular  business  then  commencing,  for  which  a  license  was  required. 
See  §  22,  ch.  2,  Acts  1859-60,  p.  70. 

Ordinanes ;  tux  to  be  paid  on  license. 

The  tax  is  the  same  as  heretofore.  See  §  10,  ch.  3,  Acts  1859-60.  The  for- 
mer law,  as  interpreted,  required  the  yearly  value  of  the  furniture  to  be  assessed. 
This  act  does  so  in  terms.  It  is  not  15  per  cent,  on  the  value  of  the  furniture 
which  is  to  be  assessed  as  a  tax,  but  it  is  15  per  cent,  on  the  yearly  rent  of  such 
furniture. 

Merchants^  license. 

A  merchant  or  mercantile  firm  is  to  be  assessed  with  $60  liceuse  tax;  which 


152 


CIRCULAR. 


id  ihc  specific  tax  on  beginners  or  those  who  have  not  been  engaged  in  business 
for  twelve  months,  unless  the  capital  employed  be  shown  by  the  affidavit  of  such 
merchant  or  firm  to  be  less  than  $500 — then  the  tax  is  $10. 

A  merchant  or  mercantile  firm  desiring  to  sell  wine,  ardent  spirits,  or  a  mixture 
thereof,  porter,  ale  or  beer  (if  a  beginner,  or  those  who  have  not  been  engaged 
in  business  for  twelve  months),  by  retail  only,  the  license  tax  imposed  is  $40  in 
addition  to  the  merchants'  tax;  and  if  to  sell  by  wholesale  and  retail,  the  tax  is 
$100  in  addition  to  the  merchants'  tax.  If  the  license  be  to  continue  the  privi- 
lege, the  tax  is  one  per  cent,  on  the  amount  of  sales  of  the  previous  year,  in  ad- 
dition to  the  specific  tax.     See  §  19,  ch.  3,  p.  89. 

When  a  merchant  has  been  engaged  in  business  for  a  year  or  more,  then  the 
tax  on  the  license  of  such  merchant  is  in  proportion  to  the  last  year's  sales,  as 
follows : 


If  the  sales  are  under  $1,001,  the  tax  is         -  -  -  $20 

If  the  sales  are  $1,001  and  under  $1,500,  the  tax  is  -  -  24 

1,500        "             2.500,         »  -  -  32 

"              "        2,500         "             5,000,         "  -  -  48 

«              "        5,000        "           10,000,         .'  -  -  76 

"       10,000        "           15,000,         «»  .  -  96 

"              "       15,000        "           20,000,         "  .  -  112 

"              •'      20,000        "           30,000,         "  -  -  140 

"      30,000        "           50,000,         "  -  -  208 

And  an  additional  tax  of  $10  for  each  sum  of  $10,000  excess  of  sales 

over  $  50,000. 

Distilleries. 


The  tax  on  the  proprietors  of  every  distillery,  if  a  beginner,  is  twenty  dollars. 
If  the  distillery  is  to  be  kept  in  operation  as  much  as  four  months  in  the  year,  the 
tax  is  thirty  dollars;  if  for  six  months,  forty  dollars;  if  for  nine  months,  sixty 
dollars;  if  for  a  longer  time  than  nine  mouths,  one  hundred  dollars.  See  §  17, 
ch.  3,  p.  88.  If  the  owner  of  such  distillery  is  engaged  in  distilling  the  fruit  or 
grain  produced  by  himself,  there  is  no  tax  unless  he  is  so  engaged  for  as  much  as 
four  mouths  in  any  one  year;  in  which  case  he  must  pay  the  same  tax  as  others 
not  so  engaged.     See  §  4,  ch.  2,  Acts  1859-60,  p.  61. 

Foreign  insurance  companies. 

A  tax  of  $  25  is  imposed  on  every  license  to  an  agent  or  sub-agent  of  every  in- 
surance company  not  chartered  by  this  state.  See  §36,  ch.  3,  Acts  1859-60,  p. 
93-94.  In  addition  to  this  license,  the  agents  are  required  to  report  on  oath  to 
the  auditor  of  public  accounts  semi-annually,  on  the  Ist  Monday  of  October  and 
May  in  each  year,  the  amount  of  premiums  received  and  assessments  collected 


CIRCULAR.  153 

during  said  period,  and  shall  at  the  same  time  pay  into  the  treasury  the  tax  im- 
posed.    See  Act  of  April  6,  1858. 

Forms  for  license  returns. 

To  insure  uniformity  in  your  license  returns,  you  will  find  a  form  appended,  by 
which  you  will  be  governed,  taking  care  to  annex  the  affidavit  in  the  form  pre- 
scribed, and  particularly  where  the  certificate  of  assessment  has  been  delivered 
to  a  deputy  sheriff  or  collector,  to  state  not  only  the  name  of  the  deputy,  but  hia 
principal  also.  A  copy  of  such  list  must  be  returned  to  the  auditor,  and  another 
copy  filed  with  the  clerk  of  the  court. 

Collateral  inheritance  tax. 

If  the  inheritance  be  real  estate,  transmitted  under  a  decedent's  will,  or  by  de- 
scent, as  provided  by  chap.  1,  §  9  of  the  Acts  1859-60,  it  is  the  duty  of  the  clerk 
of  the  court  in  whicii  such  will  is  recorded,  and  the  clerk  of  the  court  of  the 
county  or  corporation  in  which  any  such  real  estate  is  situated,  upon  ascertaining 
the  fact,  to  report  the  same  to  the  commissioner  of  the  district  in  which  the  real 
estate  may  be.  The  commissioner  upon  ascertaining  that  the  land  is  of  greater 
value  than  $250,  in  "  addition"  to  the  annual  tax  imposed  upon  such  estate,  shall 
charge  thereon  "  two  per  centum"  on  the  whole  value  of  such  estate ;  i.  e.  if  the 
real  estate  be  of  the  exact  value  of  $250  or  less,  no  tax  is  to  be  imposed  ;  but  if 
it  be  of  the  value  of  $251,  the  tax  of  "two  per  centum"  is  to  be  imposed — not 
on  the  one  dollar  above  $250,  but  upon  the  whole  value. 

The  same  rate  of  taxation  prevails  in  respect  to  any  other  estate  so  descending 
or  passing  and  within  the  same  limitations;  but  the  mode  of  assessing  and  col- 
lecting the  tax  on  real  estate  is  different  from  that  on  personal  property,  which 
may  readily  be  observed  by  reference  to  the  Acts  on  those  subjects.  While  it  is 
made  the  duty  of  the  sheriff  to  apply  for  the  tax  on  personal  property,  and  while 
it  is  the  duty  of  the  personal  representative  to  pay  it,  yet  the  law  does  not  dis- 
pense with  the  general  duty  of  the  commissioner  to  make  the  assessment  of  both 
the  real  and  personal  estate,  and  to  see  that  the  law  is  complied  with. 

If  any  such  taxes  be  omitted,  an  assessment  thereof  should  be  made  upou  the 
authority  of  the  70th  section,  chap.  1,  p.  44. 

Delinquent  taxes. 

The  sheriff  or  other  collector,  after  ascertaining  which  of  the  taxes  assessed 
in  his  county  or  corporation  cannot  l)e  collected,  shall,  as  soon  as  practical)le,  ia 
each  year,  after  the  first  day  of  October,  make  out  lists  of  three  classes,  to  wit: 
First,  a  list  of  property  on  the  commissioner's  laud  book  improperly  placed  thereoa 
or  not  ascertainable,  with  the  amount  of  taxes  charged  on  such  property ;  secondly, 
a  list  of  other  real  estate  which  is  delinquent  for  the  nou-paymeut  of  the  taxes 
20 


164  CIRCULAR. 

thorcon ;  and  thirdly,  a  list  of  such  of  the  taxes  so  asseBsed,  other  than  on  real 
estate,  as  he  is  unable  to  collect. 

It  is  further  provided  that  the  lists  to  be  made  out  by  the  sheriffs,  shall  not  be 
allowed,  unless  they  have  been  first  submitted  to  the  commissioner  of  the  revenue 
for  the  district  to  which  ihey  relate,  or  in  the  case  of  his  death,  to  some  other 
commissioner,  and  are  accompanied  by  the  written  opinion  of  such  commissioner 
touching  the  propriety  of  such  lists  and  each  case  therein  contained,  verified  by 
his  oath. 

The  regular  mode  of  preparing  a  list  of  delinquents,  is  for  the  sherifi"  or  col- 
lector to  make  oath  to  the  effect : 

1st.  That  the  list  thirdly  mentioned  was  posted  at  the  door  of  the  court-house 
of  the  county  or  corporation  on  a  court  day,  during  the  term  next  preceding  that 
at  which  the  list  may  be  presented  to  the  court. 

Sheriff  ^s  oath. 

2d.   That  the  sheriff  make  and  subscribe  an  oath,  to  the  following  effect :     "  /, 

A  B,  sheriff  {or  deputy  sheriff)  of  the  county  of ,  do  swear  that  the  foregoing 

list  is,  I  verity  believe,  correct  and  just ;  that  I  have  received  no  part  of  the  taxes 
returned  delinquent ;  and  that  I  have  used  due  diligence  to  find  property  within  my 
county  liable  to  distress  for  the  said  taxes,  but  have  found  none.^^ 

And  that  the  said  sheriff  or  collector  present  the  lists  with  such  affidavits  to 
the  commissioner  of  the  revenue,  who  is  supposed  to  be  personally  acquainted 
with  the  pecuniary  condition  of  the  tax  payers,  and  who  will  prepare  an  opinion, 
on  oath,  in  substance,  or  by  the  following 

Form  of  commissioner's  certificate  and  oath. 

"  /, ,  do  certify  that  I  am  commissioner  of  the  revenue  for 

district  in  the  county  of .  That  the  annexed  list  of  delinquents  has  been  sub- 
mitted to  ine  for  my  opinion  in  ivriting,  on  oath,  as  to  the  propriety  of  such  list ;  and 
it  appearing  to  relate  to  my  district,  and  having  carefully  examined  the  same,  and 
♦each  case'  therein  contained,  do  hereby  accompany  the  said  list  with  my  opinion, 
that  the  officer  who  returned  the  same,*  did  not  find,  or  by  using  due  diligence  could 
not  have  found,  sufficient  property  within  his  bailiwick,  liable  to  distress  for  the  said 
taxes. 

Signed  

Sworn  to  before  me,  a  justice  of  the  peace  in  and  for  the  county  of this 

day  of 186—. 

/.  P." 


*0t  in  lieu  of  what  follows,  the  commiseioner  wilt  state  «acb  facte  as  he  belie vea  to  exist. 


CIRCULAR. 


155 


Instructions  have  been  given  elsewhere  to  assess  every  person  exercising  any 
calling  or  trade  for  which  a  license  is  required  by  law,  whether  such  person  apply 
for  a  license  or  not,  and  I  have  prepared  the  following  form  of  return,  and  affidavit : 

Licenses. 
* 

A  list  of  all  persons  assessed  with  a  license  tax  in  the  district  of ,  commis- 
sioner of  the  revenue  in  the  county  {or  corporation)  of ,  from  the  first  day 

of to  the  first  day  of 186 — . 


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Virginia — County  of 


-,    TO    WIT 


M/, 


-,  commissioner  of  the  revenue  elected  by  the  qualified 
—  for district  in  said  county,  do  solemnly 


voters  of  the  county  of 

swear,  that  I  have  assessed  all  the  above  named  persons  required  by  laiv  to  obtain 
licenses,  and  did  deliver  to  every  such  person  a  certificate  of  the  license  to  be  obtained 
and  the  amount  of  tax  to  be  paid  by  him. 

I  do  also  solemnly  swear,  that  I  did  make  fair  classified  lists  thereof,  at  intervals 
not  exceeding  fifteen  days,  and  did  deliver  such  lists  as  above  indicated,  to  the  person 
therein  named  as  collector,  at  the  time  therein  stated,  for  his  guide  in  collecting  the 
taxes  imposed  by  law  on  such  licenses. 

I  do  also  solemnly  swear,  that  the  above  list  embraces  all  persons  tvithin  my  district^ 
to  the  best  of  my  knowledge  and  belief,  required  by  law  to  obtain  licenses. 


Given  under  my  hand  this day  of 


186—. 


/. 


-,  a  justice  of  the  peace  in  and  for  the  county  of 


{or 


notary  public,  as  the  case  may  be),  do  certify,  that 


a  commissioner  off 


166  CIRCULAR. 

the  re%>emte  for  (he  above  named  district  in  the  county  of ,  and  who  sub- 
scribed the  foregoinir  oath,  this  day  personallij  a])peared  before  me,  in  my  county 
aforesaid,  and  made  oath  that  the  same  contains  the  truth. 

Given  under  my  hand  this day  of 180 — . 

,  J.  P." 

New  counties. 

Tho  11th  section  of  chapter  47  of  the  Code  provides,  that  "  all  taxes  and  levies 
assessed  or  laid  by  the  comnnissioncr  of  the  revenue  or  court  of  any  county  from 
"which  the  new  county  is  formed,  before  the  time  of  holding  a  court  for  such  new 
county,  and  all  militia  fines  and  officers'  fees  in  the  hands  of  any  sheriff  or  other 
officer  at  that  time,  shall  be  collected,  accounted  for  and  paid,"  as  if  such  act 
creating  the  new  county  had  not  passed. 

To  understand  this  subject  properly,  it  becomes  necessary  to  ascertain  the 
meaning  of  the  expressions  employed — "taxes  assessed,"  and  "levies  laid,"  as 
used  in  the  above  section.  We  all  understand  that  "  taxes"  are  dues  to  the  state 
assessed  by  commissioners  of  the  revenue.  "Levies"  are  taxes  for  county  or 
corporation  purposes,  levied  by  the  county  or  corporation  courts. 

Commissioners  of  the  revenue  commence  their  assessments  annually  on  the 
first  day  of  February;  and  the  assessment  must  be  taken  to  be  an  entire  thing — 
that  the  commissioner  or  authority  who  begins  the  assessment  must  finish  it.  This 
service  commences  on  the  first  day  of  February  for  state  purposes.  The  com- 
missioner of  the  county  from  which  a  new  county  has  been  formed,  where  no 
special  provision  is  made,  must  proceed  with  his  work  over  all  the  territory  which 
his  county  originally  embraced,  unless  the  first  court  of  such  new  county  has  been 
held  before  that  time;  in  which  event  ho  should  not  exercise  jurisdiction  in  the 
territory  of  such  new  county. 

While  it  may  be  proper  to  assess  and  collect  taxes  in  a  new  county  by  the  offi- 
cers of  the  county  from  which  it  was  formed,  yet  without  any  conflict  of  autho- 
rity, the  officers  of  the  new  county  may  levy  and  collect  for  county  purposes ; 
and  indeed  may  and  should  receive  all  licenses  assessed  and  paid  after  the  organ- 
ization of  the  county,  by  holding  a  court  therein.  But  the  officers  of  the  old 
county,  where  "no  special  provision  has  been  made  in  the  act  creating  the  new 
county,  should  proceed  with  their  assessment  and  collection  as  if  the  act  creating 
the  new  county  had  not  passed,  if  the  assessment  has  been  made  before  holding 
a  court  in  the  new  county. 

To  give  point  to  the  various  questions  arising  as  to  the  construction  of  the  re- 
venue laws.  I  will  suppose  the  following  questions  to  have  been  submitted  and 
answered  as  follows,  and  which  are  to  be  treated  as  instructions. 


CIRCULAR.  157 

Questions  and  Answers. 

County  levies. 

Question  1. — By  the  6th  section  of  chapter  53  of  the  Code,  it  is  made  the 
duty  of  a  commissioner  of  the  revenue,  upon  being  furnished  with  an  order  for  a 
levy,  to  extend  in  the  commissioner's  land  book  and  book  of  personal  property, 
in  a  separate  column,  what  may  be  due  from  such  person  by  virtue  of  the  levy. 
It  frequently  occurs  that  the  order  for  such  levy  is  not  made  until  after  the  l/5lh 
of  June,  before  which'  time  the  commissioner's  books  are  to  be  delivered  to  the 
sheriff.  In  such  case,  is  the  commissioner  to  omit  the  delivery  of  his  books  until 
the  extension  of  the  levy  can  be  made? 

Answer. — He  is  not.  The  law  requires  the  commissioner  to  deliver  his  books 
to  the  sheriff  or  collector  before  the  15lh  of  June  in  each  year,  and  imposes  a 
penalty  of  not  less  than  $  100  nor  more  than  $500  for  his  failure  to  deliver  thera 
within  that  time.  The  policy  of  the  legislature  in*authorizing  the  extension  of 
the  levy  was  merely  for  the  convenience  of  county  officers,  and  not  intended  to 
postpone  or  defeat  the  collection  of  the  state  taxes.  It  is  proper  to  make  the  ex- 
tension, but  the  delivery  of  the  books  is  not  to  be  postponed  for  that  object. 

Exemption  of  vierchants^  bonds. 

Question  2. — What  bonds  are  exempt  from  taxation,  in  the  hands  of  a  mer- 
chant paying  a  license  as  such  ? 

Answer. — By  the  constitution  of  Virginia  the  general  assembly  may  levy  a  tax 
on  licenses;  but  to  avoid  a  double  taxation  on  the  same  subject,  it  is  provided 
that  no  tax  shall  be  levied  "on  the  capital  invested  in  the  trade  or  business  in 
respect  to  which  the  license  so  taxed  is  issued." 

The  44th  section  of  ch.  1  of  Sess.  Acts  1859-GO,  on  page  28,  seems  to  include 
every  thing  exempted  by  the  constitutional  provision.  Under  this  section,  I  ana 
of  opinion,  that  the  subject  matter  of  the  merchant's  business,  merchandise,  his 
open  accounts  on  his  books  and  unliquidated,  his  money  on  hand  the  first  of 
February,  received  in  the  course  of  his  trade  and  l)U8incss,  are  all  clearly  ex- 
empted. So  much  of  the  excess  of  the  bonds,  securities  and  liquidated  claims 
due  to  him  over  those  due  from  him  to  others,  shall,  if  actually  and  actively  em- 
ployed and  used  by  him  in  carrying  on  his  business,  be  exempt;  but  this  exemp- 
tion is  restricted  to  such  bonds  and  de!)ts  as  accrue  within  the  preceding  twelve 
months.  If  they  are  created  in  such  trade  previous  to  the  first  day  of  February 
of  the  year  preceding  that  of  the  assessment,  they  are  not  exempt,  although  a 
new  boud  may  have  been  given  for  them  within  the  preceding  year. 

The  exemptions  are  in  a  great  measure  made  to  depend  on  the  oath  of  the 


15S  CIRCULAR. 

party — showing,  I  think,  a  Icgisljitive  intent  to  restrain  the  undue  extension  of 
exemptions.  Tlie  party  must  be  honestly  satisfied  that  the  bonds  in  question 
coustitnto  a  part  of  the  "  actual  active  means  used  and  employed  by  him  in  car- 
rving  on  such  trade  or  business,"  and  not  vvithiu  the  limitations  contained  in  the 
act,  before  they  can  be  exempted. 

Land  bonds. 

Question  3. — If  A  sell  lands  to  B  on  credit,  taking  B's  bonds  for  the  purchase 
money,  A  retaiuinj;  the  legal  title  until  the  purchase  money  is  paid — to  whom 
should  the  lands  be  taxed  ?  And  if  proper  to  charge  A,  who  holds  the  legal  title, 
with  the  taxes  on  the  lands,  should  he  at  the  same  time  pay  taxes  on  the  bonds 
given  l)y  B  for  the  payment  of  the  purchase  money?  If  A  is  to  be  charged  with 
the  taxes  on  the  lands  and  on  the  bonds  at  the  same  time,  is  it  not  double  taxa- 
tion, and  in  violation  of  the  22d  section  of  the  4th  article  of  the  constitution? 

Answer. — The  lands  are  to  be  charged  to  A.  The  bonds  are  also  to  be  charged 
to  A.  The  tax  upon  the  lands  and  upon  the  bonds  is  not  liable  to  the  objection 
supposed.  I  do  not  think  there  is  any  provision  of  the  law  which  authorizes  a 
commissioner  of  the  revenue  to  transfer  lands  upon  his  books  except  upon  matter 
of  record,  unless,  indeed,  under  chapter  1,  section  22  of  the  Code,  found  on  page 
18,  the  vendee  and  vendor  assent  to  it.  There  is  no  doubt,  however,  but  that 
the  vendee  in  possession  is  liable  over  to  the  vendor  for  the  tax  on  the  land — and 
if  the  vendor,  by  reason  of  the  rules  obligatory  upon  the  commissioner,  be  as- 
sessed with  it,  and  is  compelled  to  pay  it,  he  may  recover  it  of  the  vendee  by 
action.     Even  if  he  could  not,  it  is  no  fault  of  the  state,  but  of  himself. 

The  amount  of  property  subject  to  taxation  is  not  necessarily  increased  by  the 
sale  from  A  to  B.  We  will  suppose  that  B  has  claims  or  bonds  due  to  himself 
for  $10,000,  which  he  wishes  to  collect  and  invest  in  A's  lands  of  the  value  of 
$10,000.  Before  the  sale  A  is  taxed  with  the  land,  and  B  is  taxed  with  the  claims 
or  bonds  owing  to  him,  and  each  is  taxed  according  to  the  value  of  his  property 
named.  The  state  in  this  case  receives  taxes  from  both  A  and  B  on  property  of 
the  value  of  $20,000.  After  the  sale  A,  retaining  the  legal  title  to  the  land,  is 
taxed  with  it  on  that  account,  and  he  is  taxed  on  B's  bonds,  because  there  is  that 
amount  of  solvent  bonds  owing  to  him.  A  in  this  case  pays  taxes  on  property 
of  the  value  of  $20,000.  But  what  taxes  does  B  pay  on  the  $10,000  owing  to 
him?  I  answer  that  he  pays  nothing.  It  is  true  that  there  are  $10,000  owing 
to  B,  but  he  owes  A  $10,000,  and  he  deducts  from  the  amount  owing  to  him  the 
amount  he  owes  to  A,  under  the  provisions  of  the  50th  section  of  chapter  1,  Sess. 
Acts  1859-60,  p.  31,  which  in  the  case  supposed  would  exonerate  B  from  taxes  to 
the  state,  and  he  only  be  liable  over  to  A  for  the  taxes  on  the  land  he  should  pay. 

It  is  true  it  may  happen  that  where  an  insolvent  vendee  of  lauds  gives  bonds 
to  the  vendor,  to  the  full  value  of  the  laud,  he  may  create  a  subject  of  taxation, 


CIRCULAR.  159 

which  before  the  sale  had  no  existence.  With  this  a  tax  law  can  have  nothing  to 
do.  It  would  involve  an  enquiry  into  the  condition  of  the  monetary  afTairs  of 
the  community  too  intricate  to  be  prosecuted,  or  to  be  made  the  basis  of  practical 
legislation. 

Bonds  for  the  hire  of  negroes. 

Question  4. — Should  bonds  given  for  the  hire  of  negroes  be  taxed  ? 

Answer. — It  frequently  happens  that  the  owners  of  slaves  at  the  beginning  of 
the  year  hire  out  their  slaves  and  take  bonds  for  the  payment  of  the  hire  at  va- 
rious times  during  the  term  of  service.  The  payment  of  such  l)ond3  may  be 
defeated  by  the  death  of  the  slave,  and  the  question  has  frequently  been  asked 
whether  such  bonds  are  to  be  listed  for  taxation?  I  think  they  are;  but  I  ad- 
vance this  opinion  with  much  diffidence,  because  of  the  great  confidence  I  have 
ill  the  opinions  of  those  who  think  difierently. 

The  48th  section  of  ch.  1,  Acts  of  IS.'jD-eO,  p.  30  and  31,  requires  the  commis- 
sioner to  ascertain  from  each  person  residing  in  his  district  the  amount  of  all 
solvent  bonds  and  securities,  and  all  solvent,  liquidated  and  certain  demands  and 
claims,  however  evidenced;  owing  and  coming  to  such  person,  whether  due  or  not 
on  the  first  day  of  February;  and  declares  that  the  aggregate  of  principal  and 
interest  shall  constitute  the  amount  of  a  bond  or  claim  due  and  payable;  and  that 
"  the  present  value,  after  deducting  the  legal  interest,  shall  constitute  the  amount  of  a 
hond  or  claim  not  yet  due  and  payable,  and  which  bears  no  interest." 

This  section  clearly  includes  a  bond  of  the  character  stated.  But  is  it  n'-bond 
or  claim'"  for  money  ?  I  think  it  is.  It  is  argued,  hoAvevrr,  that  the  slave  may 
die  during  the  term,  and  thus  defeat  the  claim.  This  is  certainly  correct ;  but  I 
submit  whether  it  is  not  a  contingency  too  remote  to  enter  into  the  character  or 
construction  of  a  tax  bill. 

All  property  is  to  be  taxed  as  of  the  first  of  February.  On  that  day  a  person 
may  have  a  house  of  the  value  of  $20,000,  erected  upon  a  lot  of  ground  of  the 
value  of  $  1,000.  On  the  second  day  of  February  the  house  may  burn  down. 
He  may  have  a  claim  on  a  man  who  is  solvent  on  the  first  of  February,  and  who 
in  ten  days  thereafter  is  a  bankrupt.  His  horse  which  he  owned  on  the  first,  may 
die  on  the  second  of  February.  The  person  himself  may  die  on  the  second.  All 
these  citations  would  seem  to  present  cases  in  which  the  tax  ought  to  be  dis- 
claimed ;  yet  the  legislature  has  no  where  authorized  such  a  disclaimer,  or  given 
authority  to  the  revenue  officers  of  the  state  to  enquire  into  the  consideration  of 
such  bonds,  or  estimate  for  the  contingency  of  their  validity.  The  broad  and 
comprehensive  terms  of  the  48ih  section  of  ch.  1,  above  referred  to,  witiiout  doubt, 
includes  them  ;  and  the  legislature  has,  in  its  own  wisdom,  Avitbheld  all  discretion 
from  the  revenue  officers  to  relieve  against  the  actual  misfortune  of  any  person, 
or  against  any  contingency  arising  out  of  the  various  contracts  of  the  tax  payers. 


160  CIRCULAR. 

These  are  not  exactly  analogous  cases,  but  I  take  it  they  are  sufTicienlly  so,  to 
show  at  least  the  absence  of  any  intention  to  relieve  against  contingencies. 

Tlie  slave  is  listed  by  and  taxed  to  the  hirer.  The  value  of  his  labor  is  taxed 
to  the  owner. 

Every  general  law  must  inchuio  cases  of  hardship.  The  case  supposed  may 
be  one;  but  in  my  opinion,  if  the  amount  to  be  paid  is  liquidated  and  solvent, 
whether  due  or  not,  it  must  be  listed  and  taxed. 

Omitted  land. 

Question  5. — Where  the  assessor  of  lauds  in  the  year  1856  has  inadvertently 
omitted  from  his  assessment  and  books  a  tract  of  land,  and  the  owner  of  the  land 
wishes  to  have  it  entered  and  charged  with  taxes,  is  the  commissioner  to  assess 
the  actual  value,  or  adopt  the  assessment  of  1850  or  any  previous  assessment? 
In  such  case  of  omission,  is  it  the  duty  of  the  commissioner  of  the  revenue  to 
enter  such  lands  without  request — and  if  so  entered,  should  the  back  taxes  for 
the  omitted  years  be  charged  with  interest  ? 

Answer. — The  23th  section  of  ch.  1,  Acts  1859-60,  p.  20,  is  applicable  in  such 
cases.  It  is  the  duty  of  the  commissioner  ex  mero  motu  to  enter  such  laud  in  the 
natne  of  the  owner — and  if  not  assessed,  to  assess  it  by  reference  to  the  assess- 
ment of  1856,  on  contiguous  lands  similarly  situated. 

The  back  taxes  should  be  entered  for  the  omitted  years,  according  to  the  as- 
sessment of  those  years,  on  such  contiguous  lauds,  with  interest. 

Value  of  lands,  how  ascertained. 

Question  6. — A  has  several  adjoining  tracts  of  land,  each  tract,  according  to 
the  last  assessment,  of  different  values.  Since  the  assessment  the  soil  has  been 
improved,  so  as  to  equalize  their  values.  A  has  sold  and  conveyed  100  acres, 
part  of  each  tract?  Is  the  tract  thus  sold  to  be  charged  according  to  the  assessed 
value  of  the  tracts  from  which  the  same  was  taken,  or  according  to  its  actual 
value,  or  how  otherwise  ? 

Answer. — The  assessed  value  in  such  case,  not  the  actual  value,  must  be  the 
rule.  The  general  assessment,  except  in  special  cases  provided  for,  is  the  law  of 
value  to  the  commissioner  in  all  cases. 

While  mistakes  may  be  corrected,  a  change  in  the  assessment  cannot  be  made, 
except  on  account  of  buildings.  The  alienation  of  a  portion  of  a  tract  may  in- 
volve a  partial  reassessment,  but  the  assessed  value  of  the  whole  must  govern 
the  value  of  each;  or  in  other  words,  the  lot  sold  and  the  lot  retained  must  be  of 
the  assessed  value  of  the  whole  as  an  entire  tract.  Although  the  lots  may  be  of 
different  values,  they  must,  when  their  separate  values  are  added  together,  be 


CIRCULAR.  ICl 

equnl  niul  not  greater  than   tho  assessed  value  of  the  entire   tract   before  tho 
alienation. 

Question  7. — A  has  a  tract  of  land  snppnscd  to  contain  500  acres,  and  is 
charged  for  taxation  on  tlie  eoiriiiiissioner'd  hooks  as  of  that  quantity.  Upon  a 
BUrvey  or  other  evidence,  it  is  ascertained  tliat  the  tract  contains  .'JSO  acres.  Has 
the  comniissii)iier  anihority  to  correct  the  hooks,  and  charge  A  with  the  proper 
number  of  acres?  If  so,  is  he  to  retain  the  aggregate  value  of  the  500  acres,  or 
the  value  per  acre  as  assessed,  and  add  thereto  the  value  of  the  50  acres  ? 

Answer. — The  commissioner,  under  §  30,  ch.  1,  Acts  1859-GO,  p.  21,  is  required 
to  carry  with  him  the  land  hooks  of  the  preceding  year.  He  siiall  show  his 
entries  to  resident  owners,  and  to  agents  of  non-resident  owners,  who  shall  he 
required  to  state  on  oath  whether  the  same  he  correctly  entered,  and  whether 
any  other  land  ought  to  he  ciinrged  to  such  resident  or  non-resident,  and  t»)  <le- 
Bcrilie  the  same,  and  to  descrilic  the  land  which  may  not  he  correctly  entered. 
The  commissioner  is  required  to  correct  any  niistiiko  made  in  any  entry  in  the  land 
book  o(  the  preceding  year.  'J'hus  sliDwing  a  legislative  intent,  within  certaiu 
restrictions,  to  niako  ail  such  corrections,  not  prohiliited,  S(»  as  to  arrive  at  the 
truth  of  CMch  particular  case.  The  correction  of  the  hook  in  this  question  sup- 
poscil,  should  he  made  according  to  the  truth  of  the  case.  The  value  j)er  aero 
should  he  retained,  and  the  aggregate  value  ascertained. 

Mill  sites. 

Question  8. — After  leave  has  been  given  to  erect  a  mill  or  other  machine  by 
order  of  court,  aud  the  applicant,  to  whom  such  leave  was  granted,  has  paid  to 
the  parties  the  compensation  ascertained,  to  whom  is  the  land  circumscrilted  by 
the  jury  to  be  charged  for  taxation;  ami  herein  does  it  make  any  tiilTerence  if 
the  right  to  erect  said  mill,  &c.  has  been  forfeited  by  his  failure  to  finish  it  withiu 
three  years?     See  ch.  Gi  of  the  Code. 

Answer. — By  the  7th  section  of  ch.  G'S  of  the  Code  of  Virginia,  after  payment 
of  the  coinpensation  ascertained  to  the  several  parties  entitled,  the  1  ind  conde(nned 
vests  in  the  nnil  owner  in  fee  simple.  He  is  then  to  lie  charged  for  tax  uj)on  it. 
Until  then,  the  land  belongs  to  the  original   owner,  who  is  to  be  cluirged  with  it. 

After  tho  right  to  erect  the  mill  has  hern  forfeited,  by  the  9ih  section  of  tho 
same  chapter  the  title  reverLs  t<»  the  original  owner.  Tne  tax  until  then  is  to  !)0 
charged  to  the  applicant,  he  having  com|ilic(l  with  the  7ih  sjciion.  After  tho 
forfeiture,  it  is  to  be  charged   to  the  owner  by  the  reversion. 

La;\d  Look;  cornctions  of  inistalics  therein. 

Question  9. — A  has  s<dd  an<l  conveyed  his  hind  to  IJ,  but  B  omits  to  place  h'n 
deed  on  record,  so  as  to  have  the  land  entered  aud  charged   to  hiui.     A  asks  tho 
L>1 


1C2  CI15CULAK. 

conmiis^ionor  niulcr  tlio  cirrnmstaiiocs   to  sirikc   his   name  from   tlic  hook  in  re- 
flocct  to  llio  laud  polcl  and  conveyed,      lias  llio  coiiiniiisiontr  the  ri^lit  to  do  bo? 

Answer. — Uy  section  30  of  chapter  1  of  Acts  1859-GO,  p.  21,  the  cnmtnij;sioner, 
upon  heiiii;  sati^ned  that  land  has  heen  transroirod  l)y  deed  from  u  party  chai'i^ed 
upon  the  hind  hook  of  the  year  l)cfore,  is  autiiorized  to  transfer  the  assessment  of 
such  hind  to  the  uheiiec. 

Q,ucs'.ion  10. — If  (he  land  hooks  of  the  previous  year  omit  the  nature  of  the 
estate,  whether  in  "  fee,*' or  for  "  hfc,"  and  pi.tce  ihe  numlier  of  acres  in  iho 
wroiiK  cidiimn,  is  the  commissioner  to  search  tiie  records  for  the  nature  of  tlio 
estate,  and  correct  that  as  well  as  the  other  mistake  alluded  to  ? 

Answer. — By  section  40  of  chapter  1  of  Acts  1839-00,  p.  24,  such  errors  as  aro 
stated  may  he  corrected,  and  it  is  ohvious  they  should  he  corrected. 

The  clerk,  under  sections  80  and  81  of  chapter  1,  Acts  1859-GO,  p.  47,  wiili  tho 
Commissi<iiier,  should  examine  ihe  ie<(»r<!s,  and  supjily  the  omission  to  state  ihe 
tiature  of  the  interest  in  the  land  of  the  parties  assessed,  whether  ia  "fee,"  or  for 
♦'  life." 

Several  titles  to  the  same  land. 

Question  11. — A  has  a  tract  of  land  containing  500  acres,  with  Avhieh  he  is 
assessed  for  taxation.  Afterwards,  to  perfect  his  title,  he  purchases  another's 
claim,  or  ohtaius  a  new  grant  for  the  same  land.  Is  he  to  he  taxed  only  i\)v  the 
laud,  or  for  each  title  hy  which  he  holds  it?  And  herein,  if  the  land  is  entered 
ihrounh  mistake  more  than  once,  how  is  the  commissioner  to  he  governed  in  cor- 
recting the  entries? 

Answer. — He  is  to  he  taxed  upon  the  land — not  upon  his  several  titles.  The 
commissioner  finding  such  a  mistake  in  a  previous  year,  is  authorized  to  correct 
it.  See  Acts  1859-60,  ch.  1.  §  130,  p.  24.  Of  course  he  is  not  hound  to  make 
Buch  erroneous  entry  himself. 

Improvements. 

Question  12. — If  the  owner  of  a  lot  of  land  should  place  thereon  an  iron  rail- 
ing or  fence  of  the  value  of  S  lUO  or  upwards,  should  such  value  he  added  to  the 
value  of  the  lot  as  before  charged. 

Answer. — I  think  the  railing  should  he  assessed  as  a  new  improvement.  It  is 
as  much  so  as  a  new  house,  and  should  he  regarded  as  an  appurtenant  to  the 
mansion. 

Salt  works. 
'Question  13. — Where  the  chief  value  to  land  arises  out  of  the  value  of  salt 


CIRCULAR.  1C3 

•\ve\U  thcrcoii,  which  nt  the  time  i>f  the  last  assessment  were  l)cing  worked,  I)ut 
which  at  this  lime  Hie  al>;inil(iiie(l  as  ahnost  valueliss;  shmilJ  the  commis-iiioiier 
treat  the  s  ilt  wills  as  "  huiltiings"  on  which  the  asscssuieiU  may  he  iucreased  or 
reduced  according  to  circumstances? 

Answer. — I  think  the  "wells"  are  not  "  hnildings,*'  within  the  meaning  of  sec- 
tions 31,  ^2,  3:3  and  34  of  ch.  1  of  Acts  ]8.:0-G(J,  p.  22.  The  only  relief  to  bo 
had  iu  such  cases  must  he  granted  hy  the  legislature. 

Coinmonweallh's  laiids. 

Question  14. — Is  a  commissioner  entitled  to  a  fee  of  one  dollar  for  the  entry  of 
each  tract  of  land,  bought  iu  at  a  sheriff's  sale  for  taxes? 

Answer. — By  section  27  of  ch.  42  of  the  Code,  the  commissioner  of  tlie  reve- 
nue is  required  to  transmit  a  list  of  all  lands  itelonging  to  the  commonwealth,  Sec. 
to  the  auditor,  and  allows  the  commissioner  one  dollar,  to  be  paid  from  the  trea- 
eury,  for  each  tract  or  lot  mentioned  in  the  commissioner's  list.  The  class  of 
lauds  here  referred  to,  embraces  such  as  the  commonwealih  has  title  to  by  feo 
eiiiiple,  acquired  by  sale  under  executions,  escheat,  &c.  Lands  sold  for  taxes  by 
the  sheriff,  and  which  may  be  redeemed  at  any  time,  are  not  commonwealth's 
lands,  within  the  meaning  of  this  section.  Upon  the  contrary,  they  belong  to  the 
original  owner,  &nl>ject  only  to  the  commonwealth's  lien  for  taxes;  and  for  such 
the  commissioner  is  not  euiiiled  to  a  fee. 

Toll-bridges  and  ferries. 

Question  15. — By  the  52d  section  of  ch.  1  of  Acts  IS.'iO-OO,  p.  32,  the  commis- 
sioner of  ilie  revenue  is  required  to  ascertain  the  yearly  value  of  all  toll-liiidges 
and  ferries  in  his  district,  and  is  to  be  governed  by  actual  rent  received;  and  if 
uot  rented,  he  is  to  make  a  just  estimate  of  the  vnUie.  In  case  the  toll-bridges 
and  ferries  are  leased,  is  the  tax  to  be  charged  to  the  lessor  or  lessee  ? 

Answer. — It  must  be  paid  by  the  owner  of  the  property,  not  by  the  lessee. 
This  on  general  piinciplcs  should  be  so,  an<l  the  Ianguaj;e  of  the  section  referred 
to  in  the  question  implies  it.  Thus  the  words  are,  "  he  shall  be  governed  by  the 
artual  rent  rtceivtd,"  where  rented  or  leased  out;  otherwise,  lie  shall  make  a 
♦'just  estimate  of  the  value ;"  that  is,  the  yearly  value.  If  the  lessee  was  the 
party  taxed,  the  wiird  "  nccuYi/"  would  not  have  been  used — but  the  word  em- 
ployed to  express  the  meaning  would  have  been  "/»//(/."  In  the  latter  section, 
this  tax  on  the  yearlij  rent  ov  annwd  value  of  bridges,  tV:c.  is  associated  wiih  the 
income  tax,  showing  that  the  person  to  be  taxed  iu  such  case  was  intended  to  bo 
the  receiver  of  the  yearly  rent. 

In  truth,  it  would  be  against  all  analogy  to  tax  the  lessee  upon  wliat  he  pnifs: 
The  w  hole  policy  is  to  tax  upon  what  a  man  rtcvives — thus  propm  tiuuiiig  burdeu 
to  ability. 


1C4  cmcuLAU. 

The  tnx  sliould  l)c  nsscsscd  on  tlie  '' nclual  rent  received,"  wlierc  it  is  leased  or 
rented,  and  (i|)i)n  ilio  uAls,  if  they  cun  bo  iisccrlained,  in  a  case  where  the  LiriJgo 
or  ferry  id  7iot  reiittd. 

Public  bonds. 

Question  16. — Where  a  person  holds  state  or  other  bonds,  from  which  he  re- 
ceives semi-annually  or  at  other  peiiods  the  interest  thereon,  and  is  indelited  to 
others  in  an  amount  equal  to  those  honds.  Should  the  amount  he  owes  lie  de- 
ducted from  the  public  bouds,  so  as  to  relieve  those  bonds  to  that  extent  from 
taxation  ? 

Answer. — Certainly  not.  The  deduction  of  debts  is  only  to  be  allowed  from 
private  credits.  The  tax  on  puldic  i)oni!3  is  upon  the  interest.  On  private 
bonds,  &c.  it  is  upon  the  principal.  The  sections  imposing;  taxes  and  prescril)ing 
assessments,  are  distinct.     See  §  49,  ch.  1,  Sess.  Acts  1839-GO;  eli.  3,  §  G.  p.  S4. 

As  to  what  extent  counties  and  corporations  are  prohibited  from  taxing  state 
bonds,  see  ch.  12,  Acts  of  1857-8.  p.  134. 

Interest  on  private  lands,  uhen  to  le  taxed. 

Question  17. — Where  bonds  are  given,  payable  in  several  annual  or  periodical 
installments,  wiih  interest,  does  the  interest  form  principal  on  the  1st  of  February 
of  each  year  for  the  purposes  of  taxation,  whether  the  bouds  be  then  due  and 
payable  or  not  ? 

Answer. — If  the  bonds  are  payable,  the  principal  and  interest  arc  to  be  taxed. 
If  not  payable,  nor  bearing  interest,  the  present  value,  ueduttiog  interest,  is  to 
be  taxed.  If  not  payable,  i)ut  bearing  interest,  agj^regate  principal  and  interest, 
and  tax  the  present  value  of  the  aggregate.  See  §  5U,  ch.  1,  Sess.  Acts  IBoD-GO, 
p.  31. 

Bonds  held  by  fiduciaries. 

Question  18. — If  a  fiduciary  in  Virginia  sell  property  and  take  bonds  from  tho 
purthiiser,  arc  tb(i.o-e  boiKJs  lo  be  charged  to  him  in  his  fiduciary  character  for 
taxation?     If  the  bonds  are  not  under  his  control,  how  ? 

An.swer. — The  fiduciary  must  list  such  bonds,  and  this,  though  not  under  his 
control,  lie  is  the  bolder  of  them  in  legal  contemplation.  See  Acts  1859-GO, 
ch.  l,6ec.  4G,  p.  28-9. 

Shares  in  savings  banks,  hoio  tared. 

Question  19. — A  citizen  of  Virginia  own  shares  in  a  savings  bank,  or  in  an  in- 
:6urance  company  in  another  state,  and  draws  dividends  therefrom.  How  aro 
such  dividends  tu  bo  taxed  ? 


CIRCUuAR.  1G5 

Answer. — The  dividonds  are  to  he  taxed  under  tl)e  7ili  section  of  ch.  0,  Acta 
IS^D-GD,  p.  85,  al  the  rate  of  six  and  two-iliirdd  per  centum. 

Savings  banks. 

Question  20. — If  a  savinjis  hank  omit  to  declare  a  dividend,  is  tbe  enpifril  to  l)o 
tax<'<l  .'  If  tlie  oiricers  of  such  an  iiistiiiition  refuse  to  render  tlie  infiMinaiiuu  ne- 
cessary for  taxation,  uiiat  is  tiie  couitnissioner  to  do? 

Answer. — Where  a  savings  inslilution  has  declared  dividends  the  j'ear  next  pre- 
ceding llie  first  day  of  Fehruiiry,  its  diviiiends  are  taxed.  Where  no  dividends 
have  hecn  declared,  its  caj/ital  is  taxed. 

In  ease  of  the  refusal  supposed,  the  connmissioner  should  proceed  to  in;ike  out 
the  assessment  from  the  lust  information  he  can  otherwise  obtain.  I  am  not 
aware  of-  any  other  remedy,  and  presume  no  oiher  would  be  usually  needed. 

Deposits  in  hunks,  ^x. 

Question  21. — Is  money  deposited  in  savings  banks  and  in  insurance  companies 
to  be  taxed  to  the  depositor,  or  how  otherwise? 

Answer. — Such  money  is  to  be  taxed  to  the  depositor  as  a  "credit."  See  §  2 
of  ch.  3  of  Acts  1859-00,  p.  83. 

Incorporated  coinpanii-s. 

Qurstinn  22. — TTow  are  shares  of  stock  in  an  incorporated  company  declaring 
no  diviiiends,  tn  be  taxed?  Are  ihey  to  be  chargid  to  ihc  sharehtddcr  or  com- 
pany ?  11  to  ihe  company,  is  the  lax  t(»  be  iinjxised  on  the  c;ij)ital  invested  or  on 
the  property  owned  iiy  liie  company  ? 

Answer. — Banks,  as  to  moneys  and  personal  property,  constituting  part  of 
their  capital,  are  not  taxable. 

Other  incorporated  companies,  other  than  savings  institutions  and  insurance 
Com|iaiiies,  are  laxalile  Ujjon  their  person;il  pro|)crty  and  moneys. 

Savings  institutions  and  insurance  companies,  declaring  dividends,  are  taxed 
upon  ihi-m;  and  when  so  taxtd.  their  money  and  personal  property  are  exempt. 
When  iliey  declaie  no  di\i(i(nds  uiiliin  the  jear  preceding  the  Jst  of  IVbruary, 
thiir  niuney  and  personal  propeity  are  taxeil. 

Thf  real  estate  of  ail  these  incorp'^rated  companies,  not  expressly  exempted, 
is  taxable. 

]V(>  sh  ires  of  stock  in  sneh  companies  are  taxable.  The  bonus  paid  iiy  iho 
banks,  and  the  taxes  npuii  ihe  properly  or  (livjdends  of  other  coinjianies  tliau 
banks,  are  already  burdens  upon  the  bharcholders  in  them. 


IGf)  CriJCLTLAR. 

Qiirstidii  23. — Can  a  company  iiicor|Kiiati'<l,  whoso  capital  has  hrcn  paid  up, 
rcdiu't;  iis  C'tpiial  stock  \>y  icsoluiiun  su  us  to  avoit!  tiixaliUii,  uilliout  iliu  auiliu- 
rity  ol   I  lie  Icjjidlatuic  ? 

Answer. — All  companies  except  gas  companies  arc  to  he  assessed  npon  capital 
invested,  except  so  much  as  is  uniiivcstKl  in  real  estate  and  shives,  whiili  sh.ili  he 
listed  and  assessed  as  in  othircas  s.  Slaves  are  nut  assessed  ad  vulortm,  and 
real  estate  is  sul>ject  tu  larger  fluctuations. 

Tlie  atnount  of  caj)ital  otherwise  invested  would  ordinarily  he  the  hest  test  of 
value. 

I  do  not  see  how  any  company  can  hy  resolution  reduce  the  amount  of  the 
legal  assessment. 

Money  or  properly  in  other  slates. 

Qnesilon  2i. — Where  a  resident  «if  Virginia  has  money  investc<l  in  other  states, 
or  liiinds  (if  persons  tiiere,  lint  under  his  conlrul  in  this  state,  is  the  money  or  arc 
the  bunds  subjects  of  taxation  in  \'irginia  ? 

Answer. — Such  money  or  Itonds  due  hy  non-residents  are  taxable  in  the  hnniJs 
of  resident  creditors.  See  §  48,  ch.  1.  Acts  ISfiD-G;),  p.  :jO,  31,  which  expressly 
iucludes  such  uuu-residenl's  del)ls  as  subjects  of  t.ixatiun. 

Income  of  non  rniilenls. 

Question  25. — Where  A  resides  out  of  Virginia,  but  has  a  trustee  or  personal 
represeniaiive  in  this  state,  w  ho  receives  interest  or  other  income  on  the  property 
of  his  principal,  is  such  trustee  or  representative  chargeable  with  a  tax  on  the 
income  ? 

Answer. — The  trustee  must  list  the  property  or  interest  held  or  received  l>v  him 
fur  a  non-resident  cestui  que  Irukt.  lie  niiist  dn  the  same  as  j)ersoual  rejireseuia- 
tive.     See  section  41,  ch.  6,  Sess.  Acts  JSoD-GO,  p.  28,  29. 

Non-residents'  debts. 

Question  26. — Are  debts  due  from  residents  of  uiher  states  or  foreign  countries 
to  rejiiilents  of  Virj^inia,  to  be  taxed  as  tlii»ugh  the  debts  were  due  from  residents 
of  \  irginia  ?  Dues  the  fact  that  the  evidences  of  such  deins  are  in  the  stale  or 
country  where  the  liebturs  reside,  and  nut  in  the  possession  but  only  undir  the 
contiul  of  the  Virj^inia  creditor,  make  any  dill'erence  ? 

Answer. — .All  such  debts  are  taxalde.  The  custody  of  the  evidence  of  such 
debts  makes  no  difference.  The  ow  nersbip  of  the  delits  is  ihe  basis  of  tax.iiiun 
in  such  cases. 


ciacuLAK.  1G7 


Overseers'  salaries. 


Qiipslion  27.— i\Iany  gcntlrmen  in  Vir;;iiiin  are  employed  as  overseers  on  farms 
at  a  fixed  enmpensH:i(»n,  payalde  in  casli,  or  in  support  of  the  overseer  and  his 
family.     Is  it  proper  to  tax  the  compensation  of  such  overseer  as  income? 

Answer. — Overseers  are  taxahle  upon  the  value  in  money  of  what  they  receive. 
If  hoarded,  the  amount  or  value  of  the  hoard  I  do  not  suppose  can  l)e  assessed. 
Tite  l»asis  of  assessment  in  cases  of  incomes  and  salaries,  must  necessarily  he  the 
money  received-  Board  is  not  to  he  deducted,  if  for  no  other  reason  than  from 
the  jinpraeticahility  of  asccriainiiig  the  amount  of  deduction.  One  person  u°ould 
pay  one  amount ;  another  wf>nld  pay  a  dillcrent  amount.  Thus,  wiih  the  same 
salary  in  money  there  would  he  a  dilTercnt  assessment,  and  that  in  the  face  of 
the  law  requiring  the  commissioner  to  ascertain  the  amount  of  salary  in  money. 

If  the  employer  hoard  the  employee,  and  pays  a  salary  in  money,  the  salary  in 
moupy  niu.-n  he  assessed,  without  the  addition  of  hoard,  and  this  for  a  similar 
reasiin — and  hecause  t!  e  language  of  the  law  liuiits  the  assessment  to  it.  See 
§  51  of  ch.  1,  Acts  1859-00,  p.  32.' 

Salary  of  rail  road  employee. 

Question  28. — An  officer  or  employee  of  a  rail  road  or  other  company  receives 
$  .'JdO  per  annum  for  his  services,  fiayahle  monthly  or  quarterly.  Is  it  proper  to 
tax  the  annual  compeusation  as  income? 

Answer. — It  is. 

Income  of  overseers. 

Question  29. — An  overseer  receives  in  January  1858,  $500  for  his  Avages  of 
1857.  He  has  the  money  on  hand  the  1st  of  Fehru:u-y  1858.  Is  he  to  he  charged 
for  his  salary  of  1857  as  income,  and  also  for  the  money  on  hand  the  1st  of  Feb- 
ruary 1858  ? 

Answer. — In  the  case  supposed,  the  income  will  be  taxed  as  such ;  and  then 
the  same,  if  on  hand  the  1st  of  February,  will  be  taxed  as  surplus.  If  invested 
iu  property,  it  would  clearly  be  taxable.     It  is  equally  so  as  money. 

Officers'  fees,  hojv  taxed. 

Question  30. — Are  the  fees  and  commissions  of  sheriflTs,  sergeants,  constables 
and  other  officers  lial)le  to  be  taxed  ?  And  herein  are  the  fees  and  commissions 
of  fiduciaries  to  be  taxed  ? 

Answer. — The  fees  and  commissions  of  sherifTs  and  such  like  officers  are  taxa- 
ble.    They  hold  offices  for  which  no  license  is  required. 


IGS  CIRCULAR. 

I'xrciifors  niul  otlicr  fKlnciariefl  arc  not  within  that  section.  Nor  arc  their 
coiiiiiii.'isidiis  such  iiicoDus  us  are  l.'ixa!il(;  umler  (lie  9ih  scciion  of  th;it  act.  If  a 
halance  (wliicli  nii;;ht  iiicliide  c(iiniiiis?ioiiti)  wcie  due  a  fuluciary  ujjou  setllciiieut, 
it  id  a  "crcilil"   wiiicli  is  to  he  listed  lor  taxation. 

Tax  on  fees  of  commissioners  of  the  revenue. 

Question  31. — Docs  the  law  require  coinmis-vioiiers  of  the  revenue  to  pay  a  tax 
on  hid  lees  and  coninii^jsions  and  other  compensation  us  such? 

Answer. — The  comiTiissioncr  is  to  he  taxed  as  sherilTs,  clerks  and  other  o/Ticors 
of  the  state  arc  taxed,  upon  all  fees  and  compctisatiun,  from  whatever  source  re- 
ceived. 

Commissioner's  jurisdiction. 

Citiestimi  83. — In  case  of  vacancy  in  thcolFicc  of  commissioner  of  the  revenue 
for  one  tli.siriei  in  any  county,  can  a  citiiunissioner  for  aiuither  district  in  the  samo 
county  grant  licenses  in  the  district  where  the  vacancy  exists? 

Answer. — I  do  not  think  the  authority  of  a  conimissinner  of  the  revenue  to  act 
in  any  capacity,  extends  heyoiid  his  <listrict,  under  any  circumstances.  And  if  a 
license  is  applied  for  hy  a  person  residing  in  one  eoniniissioner's  district,  to  trans- 
net  iuisiness  in  another,  the  license  must  he  granted  hy  such  other — the  pi  ice  of 
business  and  not  the  party's  residence  gives  jurisdiction.  See  §  3,  eh.  1,  Acta 
18.jL>-G0,  p.  12,  defining  jurisdiction. 

Clerks*  fees, 

Qtipstinn  33. — Do  the  duties  of  a  clerk  of  a  court  constitute  him  an  officer,  u  iihiu 
the  iDcaning  of  the  tax  law  ?  If  so,  are  his  fees  laxahle?  If  taxahle,  are  ihey 
to  he  listed  as  income,  or  as  part  of  the  certain  cluiins  of  such  clerk,  or  how 
otherwise?  ^ 

Answer. — The  tax  hill  (Sessions  Acts  18.39-GO,  eh.  1,  §  57,  p.  34  and  3'>)  pro- 
vides that  the  income  or  ftfs  received  duiing  the  year  ending  the  first  day  of 
Felnuary  of  each  year,  in  consideration  of  the  dischar;;e  of  any  office  or  employ- 
ment in  the  service  (tf  the  state,  or  in  consideration  of  the  discharge  of  any  nlHco 
or  employnient  in  the  service  of  any  corporation,  or  in  the  service  of  any  cuin- 
pany,  firm  or  person,  arc  to  he  taxed. 

The  terms  of  the  law  seem  to  he  very  hroad,  and  the  legislative  intent  would 
seem  to  have  heeii  to  ein!)racc  every  class  of  office  and  tmplnymcnt,  ("mm  ihoso 
under  the  state,  to  those  under  an  imlividual.  With  this  all-em!>racing  intent,  is 
it  possihie  that  the  clerks  of  courts  have  lieen  omitted  ?  I  ihi  .k  not.  The  error 
is  in  supposing  clerks  of  courts  not  to  he  slate  officers.  'J'licy  are  not  only  officers 
of  the  slate,   hut  arc  made  such  hy  her  constitution  ;  holding  offices  iiy  a  consti- 


CIRCULAR.  109 

tutional  tenure,  unafTectcd  liy  Irglslaiivc  pinvi^inn?,  except  ns  sspcrifically  pro- 
vided. See  Coiistiiuiiiiii  of  V'iigiiiiii,  art.  6,  §  19,  20,  2.'3  and  32.  I5y  cli.  71,  Siss. 
Ads  1852,  the  mode  «if  eltciion,  ilie  coinmciiceiiieiit  "of  term  uf  oirice"  of  iheso 
cleiks,  (he  oatiis  of  ufliee,  ihe  oilici'il  hoiul,  payable  to  the  comiiionwealih,  and 
the  power  over  ihern  given  to  ihe  courts  in  whicJi  they  ludd  ofrice,  are  all  eo 
plaiidy  prescrilied,  as  to  show  that  the  oflice  conslitiiTed  liy  the  fundamcnta!  law 
was  recognized  and  regulated  hy  the  legislature  which  carried  the  consiiiuiioa 
iuto  effect. 

If  a  cleik  tlieii  lie  a  state  nfUcer,  and  Iins  received  income  or  fees  during  the 
year  ending  the  first  of  I'chruary,  he  is  clearly  taxable. 

It  is  ol'jccted,  liowever,  that  the  rate  of  taxation  should  be  difTerent  for  income, 
and  for  fees.     The  law  says  ^'income  or  fees,"  making  no  difference. 

It  is  asked,  is  the  rate  of  taxation  to  be  different,  where  the  fees  have  been  paid 
and  w  here  not  paid  ?  I  tiiink  this  is  clear,  and  moreover  is  rational.  A  maa 
who  has  received  money  is  l)clter  able  to  pay  tax  than  one  to  wlmm  it  is  i\ue, 
and  has  not  i)een  paid  ;  and  the  legislature  properly  ajportioued  the  burden  to 
the  ability  to  pay.  It  w  ou!d  have  been  an  improper  distmctiou  to  lax  fees  due  as 
if  paid,  and  tax  bonds  due  as  properly,  and  not  as  if  paid.  Fees  due  and  unpaid, 
are  put  in  the  same  list  with  bonds  due  and  unpaid. 

The  practical  difficulty  in  the  case  is  easily  met.  Fees  handed  to  the  sheriff 
aud  not  paid  over  to  the  clerk,  are  to  be  regarded  as  due,  but  unpaid,  and  if  sol- 
vent, are  to  be  listed  as  part  of  the  certain  claims  of  such  clerk.  Whatever  iu 
the  year  next  before  the  first  day  of  February  the  clerk  Las  '^rtcdved"  from  fees, 
he  is  taxable  with. 

Teachers  in  boarding  schools. 

Question  34. — Are  fees  of  teachers  keeping  boarding  schools  to  be  taxed  ?  If 
60,  how  ? 

Answer. — As  there  is  no  license  required  of  boarding  school  teachers,  I  think 
their  receipts  from  their  calling  are  taxable  as  income  or  fees,  under  ch.  1,  §  57, 
Acts  of  J859-G0,  p.  34. 

Capital  employed  in  business. 

Question  35. — AYhnt  constitutes  cajiital  employed  in  any  business?  Docs  it 
embrace  purchases  on  credit  and  borrowed  capital? 

Answer. — As  to  capital  investeil,  used  and  employed  in  any  licensed  business, 
see  Sess.  Acts  l859-t)0,  §  55,  ch.  1,  p.  34. 

All  property,  whether  purchased  on  credit  or  not,  the  subject  of  the  business; 
22 


170  CIRCULAR. 

nil  iTiniirvs  nii  hnn<I  on  tlic  first  day  of  FehriKirj',  not  horrowed,  but  received  in 
the  ciiMiHi!  (if  tmsiiicss ;  ;iiid  such  net  JitnoiiiH  of  solvent  bonds,  &c.,  deduciiii^  iho 
niMoiiiii  owkI,  ;iihI  wbicb  shall  be  jieiivily  used  nnd  employed  in  ihe  business, 
consiiiiiif  iliu  c;ijiit;tl  of  llie  person  licensed,  which  ciinnot  be  otherwise  taxed. 

C;i|)ii;d  enipiojod  in  an  unlicensed  liusincss  consists  of  all  property,  Avhcther 
purch;iscd  on  credit  or  not,  the  subject  of  such  business;  and  all  money,  whether 
borriiwfd  or  not,  use<l,  acquired  or  held  in  such  business,  maij  be  assessed  and 
taxed  as  a  part  of  such  capital,  or  not.  as  the  party  may  choose.  In  the  assess- 
ment on  moneij,  no  deduction  is  authorized  for  indebtedness.  Such  deduction  ia 
only  ])roj)er  to  l)e  made  from  bonds,  securities  and  liquidated  claims. 

Ordinary  license,  ^'c. 

(ine.'^tion  3G. — If  any  person  commences  any  trade  or  business  for  Avbich  a 
licen.se  is  required  by  law,  before  he  obtains  a  license,  shall  he  be  assessed  with 
"yo(/r"  limes  the  amount  ubich  would  be  required  far  the  time  for  which  the 
license  would,  extend,  or  ''four''  times  the  amount  which  would  be  required  for  a 
year  ? 

Answer. — In  case  of  a  party  applying  for  a  license  to  carry  on  any  trade  or 
business,  the  commissioner  should  ascertain  the  amount  of  tax  imposed  btj  law 
from  the  time  of  his  ajijjlicalion.  If  the  applicant  has  commenced  his  trade  or 
business  before  making  application,  he  niust  be  assessed  with  four  times  such 
amount.  This  applies  to  all  cases  of  persona  required  to  obtain  license  for  any 
trade  or  business,  w  ho  were  not  licensed  the  previous  year. 

Hotel  furniture. 

Question  37. — A  leases  iiis  hotel  and  furniture  to  B  for  $1,200  per  annum,  pay- 
able nionibly.  Is  the  furniture  exempt  from  taxation  under  the  license,  or  who 
is  to  i)c  taxed  with  it? 

Answer. — The  furniture  is  exempt.  The  lessee  stands  in  the  shoes  of  the  lessor. 
The  lessor's  rent  is  taxable  as  a  '■•credit;'"  but  the  furniture  is  exempt,  because  it 
is  an  element  in  the  license;  but  to  make  it  so,  it  must  be  assessed,  and  its  annual 
value  included  in  the  license. 

Members  of  assembly. 

Question  38. — Is  the  pay  of  a  member  of  the  general  assembly  taxable?  And 
if  60,  is  it  income  ovjeesl 

Answer. — It  is  not  fees  of  ojfice,  but  it  is  income.  It  is  received  in  considera- 
tion of  the  discbarge  of  an  office  or  employment  in  the  service  of  the  state,  and 
must  be  listed  for  taxation. 


CIRCULAR.  171 


Millers. 


Question  .39. — P,  of  llie  county  of  INT,  sells  for  a  miller  in  the  nei^^liliorlitiod  two 
or  three  liuiidred  dollars'  worth  of  flour  per  annum.     Js  he  suhject  lo  ;i  license  l;ix  ? 

Answer. — Unless  P  makes  a  husiness  of  selling  fli'tir  or  other  merchandise,  and 
does  so  as  a  merchant,  he  is  not  lial>le  to  a  licenso  tax.  To  snhject  him  lo  a 
license  tax,  lie  must  be  a  mercliaut  dealing  in  it,  as  such,  as  u  husiness,  not 
casually. 

Tannery. 

Question  40. — The  owncrof  a  tannery  in  Virginia  is  engaged  in  inannfactining 
leather.  Has  he  the  right,  growing  out  of  his  ocrn|)ation,  to  import  from  oilier 
states  any  mannfucturcd  leather,  and  sell  it  at  iiis  tannery  without  a  license? 

Answer. — lie  cannot.  No  person  is  authorized  to  sell,  at  any  place  within  this 
state,  any  goods,  wares,  merchandise  or  other  articles,  without  a  license,  except 
such  jas  tuay  nave  been  manufactured  hy  the  seller  in  this  state. 

Question  41. — Can  a  farmer  sell  or  barter  leather  manufactured  in  this  state 
by  bis  ntighbor,  or  receive  compensation  in  any  way  for  bis  services,  wiibout  a 
license  ? 

Answer. — I  do  not  think  the  farmer  in  the  case  supposed  is  a  commissinn  mer- 
chant, though  as  agf  lit  fur  the  tanner  he  exclianjies  leather  fur  hides  npnn  voin- 
pensation.  The  act  was  aimed  at  a  public  ineicaniile  empbiymcnt.  not  at  a 
casual  and  private  agency.  If  construed  sti  icily,  wc  might  tlms  cither  have 
hundreds  of  commission  merchants  in  every  county,  or  forbid  all  agencies  fur  sale 
by  oue  man  for  another. 

liesidence. 

Question  42. — If  persons  who  are  resiib  nts  of  a  rnunty,  casually  for  several 
months  at  intervals  diiiing  the  year,  are  <iiil  of  it  l-iliorin;;  or  fur  otiier  purposi'S, 
are  they  to  he  taxed  in  the  county  where  they  usually  rcsitle,  whether  they  hap- 
pen to  be  there  on  the   first  day  of  February  or  not? 

Answer. — They  arc  to  be  taxed,  in  such  case,  in  the  county  of  their  usual  place 
of  abode. 

Question  4.'3. —  Where  a  person  resides,  on  the  first  <lay  of  February,  in  the 
county  of  A,  but  before  the  commis'rioner  of  ibe  revenue  lists  liim  lor  a  c.i|iiiriiiiiii 
tax,  be  removes  into  the  county  of  ii.  ;  fchould  the  comniissiontr  of  B  assess  bim 
iu  bis  county  ? 


J  73  ciHCULAn. 

Answer. — The  policy  of  our  rovomie  system  !■»  to  require  every  person  to  pny 
taxes  SDtiio  wliere.  Ami  the  last  clause  of  the  .'37th  section  of  th.  1,  p.  30,  ex- 
{jrcs-ily  requires  the  coiiimisjioncr  to  list  such  persons  auti  property  in  the  c-uuuty 
to  \\  hitli  tlicy  rcinuvo. 

Bees. 

Question  41. — Are  bees  taxable? 

Answer.— It  is  very  questionable,  whether  the  qualified  ri;;ht  of  property  in 
bees  is  such  as  to  be  sulject  to  taxaiiim.  They  are  ferae  naturae  ;  and  though 
while  in  possession,  the  holder  woidd  be  protected  against  a  wrongdoer,  yet  the 
right  is  eontin;;ent  U|)on  their  will  which  the  holder  cannot  be  said  to  control. 
Tbe  exeniplion  of  all  fowls  and  animals,  except  certain  classes  w  hich  are  speci- 
fied, seems  to  limit  t;ixalion  to  those  so  s))ecified  as  not  exempted.  If  a  dog,  a 
tame  deer  and  poultry  be  not  taxed,  i)Ut  exempted,  is  it  rational  to  sui)])ose  the 
law  intended  bees  to  he  taxed?     I  think  they  are  uot  taxable. 

ToiC7lS. 

Question  45. — What  is  the  meaning  of  the  terms  "city"  and  "incorporated 
town,"  as  relates  to  taxes  on  <laguerreian  and  such  like  artists,  auctioneers,  shows 
and  other  exhibitions,  &:c.  &c.  ? 

Answer. — The  16th  section  of  ch.  54  of  the  Code  provides,  that  "every  town 
shall  be  a  corporation  ;"  but  in  the  tax  law,  the  word  "  town"  is  sometimes  used, 
an<l  at  others  "incorporated  town."  Had  all  towns  been  intended  to  be  included 
in  the  I  Jter  phrase,  the  word  "incorporated"  would  have  been  omitted.  Its  use 
in  connection  with  the  word  city,  indicates  that  ail  towns  were  uot  to  be  included. 

Where  a  town  is  incorporated  with  a  charter  by  legislative  act,  it  is  intended  to 
be  iucluJed  in  the  terms  used.     Other  towns,  not  so  chartered,  are  not  included. 

Agents  listing  properly. 

Question  AG  — Should  property  be  listed  in  the  county  where  it  is  on  the  first 
of  February;  or  has  an  agent  the  right  to  list  all  property  of  his  principal,  whe- 
ther in  or  out  of  his  county  ? 

Answer. — My  the  act  of  1859-03,  ch.  1,  §  46,  the  property  of  every  firm  or 
company  shall  i)e  listed  by  the  principal  accounting  olBcer,  partner  or  agent 
thereof;  and  personal  |)roperty  not  in  the  county  of  the  residence  of  such  party, 
ehouid  lie  listed  in  the  name  of  the  agent  of  such  owner  or  other  person  where 
the  pioperty  is,  unless  caused  to  Ue  otherwise  there  listed  by  such  owner  or  other 
persmi.  In  other  wonls,  property  must  be  listed  either  in  the  name  of  the  owner 
or  . tiller  peisou  staled  by  said  seciiiM).  or  of  his  agent  in  the  county  where  the 
prinri|i:d  does  not  reside,  or  in  such  other  way  as  he  may  prescribe,  but  always  in 
tht  cuuntif  wliere  the  property  is. 


CIRCULAR.  173 


Fire  arms. 

Question  47. — Are  rifles,  muskets  and  other  fire  arms  taxable? 

Answer. — They  arc  taxable. 

Oath. 

Question  48. — If  the  commissioner  apply  to  a  tax  payer  for  his  list,  and  tho 
tax  payer  furnishes  the  list,  but  refuses  to  take  the  oath  required,  what  is  the 
commissioner  to  do  ? 

Answer. — The  commissioner  will  present  the  tax  payer  the  option  of  furnish- 
ing; a  list  himself,  or  receiving  one  from  the  commissioner.  If  the  tax  payer 
does  not  return  the  list,  the  commissioner  shnll  proceed  to  list  the  same,  and 
assess  the  value  thereof,  on  the  i)est  information  he  can  obtain.  In  such  cases 
the  commonwealth  should  have  the  benefit  of  all  doul)ts;  and  such  refusal 
should  be  noteil  on  the  l)ook3.  The  party  so  refusing  may  be  fined,  under  the 
provisions  of  the  1st  section  of  eh.  43  of  the  Code.  If  the  list  returned  is  not 
subscribed  and  sworn  to  according  to  law,  it  is  not  a  list,  in  coutemplatiou  of 
law,  and  siiould  be  so  held  by  the  commissioner. 

Oysters. 

Question  49. — Is  a  peddler  of  oysters  liable  to  be  assessed  with  a  license  tax? 

Answer. — The  law  in  its  enacting  provisions  does  not  any  where  seem  to  cou- 
tem|>late  oysters  as  within  the  tax  law.  As  they  are  "  provisidiis"  grown  or 
produced  in  the  United  States,  they  are  excepted,  if  the  sale  is  by  the  producer 
or  person  growing  such  provisions;  but  all  peddling  of  every  kind  and  character 
is  prohibited. 

Sales  of  personal  property. 

Question  50. — A  resident  of  the  county  of  M,  prior  to  the  1st  of  Fehrnary, 
sold  a  lot  of  cattle  to  a  resilient  nf  the  county  of  (j,  but  by  the  terms  of  the  cou- 
tract  the  cattle  were  not  to  be  delivered  till  after  the  1st  day  of  February.  Are 
the  cattle  to  be  listed  for  taxation  in  the  county  of  M  or  G  ?  And  whether  the 
vendor  even,  were  the  cattle  suM  on  credit,  and  were  delivered  i)efore  the  1st  of 
February,  but  a  bond  for  the  pMynn^it  of  the  purchase  money  was  uot  given  till 
after  that  lime,  is  the  dubt  to  be  taxed  ? 

Answer — Possession  is  the  indicuin  of  title  to  personalty.  The  commissioaer 
must  so  hold  it  to  be. 

If  A  sells  to  B  in  the  same  county,  the  question  of  sale  may  be  determined 
between  them  before  the  commissioner  of  the  same  county,  ij  they  a^frte.     If 


174  CIRCULAR. 

(hey  (lisns^ree,  lot  liiin  nggcss  the  party  in  ptjssossion  on  the  1st  of  Feluuary,  and 
leave  tlio  ri»nfc't>t  to  ilic  coiitr.icliug  j)artics.  Nuii-ilulivery  of  possestiion,  prima 
facit,  is  cviilencc  of  ooii  sale. 

But  where  A  in  the  eoiinty  of  M  sells  to  B  in  the  county  of  G,  the  commis- 
sioner from  necetisity  must  hold  posses.'^ion  as  the  coiicluitive  test  of  title.  For  ad 
comriiissioncr  in  M,  he  cannot  as^ie:^^  B  in  the  county  of  G;  ami  if  he  proceed  on 
nny  other  test,  he  may,  hy  failing  to  assess  in  IM,  enai)le  B  in  G  to  evade  the  tax, 
by  denying  title,  when  the  comniis^^ioner  in  G  would  tiot  have  iiis  possession  to 
confront  with  such  denial.  Possession  is  title  fur  the  commissioner  in  his  assess- 
ment, unless  hy  a<rreeinenl  between  the  pardts  he  may  make  another  rule  consist 
with  the  right  of  the  state. 

Tlic  takiuK  a  hond  hefore  or  after  the  1st  of  Fchrunry  has  notliing  really  to  do 
with  it,  except  as  evidence  of  sale.  It  can  avail  notliing  Avith  the  commissioQer 
against  jiosscssiuri  as  the  test  of  title. 

If  a  sale  and  delivery  of  possession  he  made  before  the  1st  of  Fehruary,  and  a 
bond  for  the  pnrchase  money  l)e  not  given  till  after  that  time,  the  vendor  is  not 
released  from  the  payment  of  taxes  on  the  purchase  money,  as  a  ^^credii." 

Exhibitions,  shows,  ^x. 

Question  .51. — What  license  tax  is  to  be  charged  for  the  exhibition  of  a  circus 
or  menagerie,  and  such  side  shows  as  usually  accompany  them? 

Answer. — It  is  quite  certain  that  the  performance  of  a  circus  and  the  exhihiiiou 
of  a  menagerie  are  sej)arate  and  distinct  things,  as  the  language  of  the  assessment 
and  tax  acts  imply. 

If  the  exhiitilinn  be  within  a  corporate  town,  or  within  five  miles  thereof,  the 
tax  is  as  follows  : 

For  the  exhibition  of  a  menagerie, /or  eac^ /t/nc,                     -  -  $40  00 

Fttr  the  |)erl'ormance  of  a  circus,  each  time,             -                 -  -  40  00 

For  every  side  show,  ench  lime,                -                 -                 -  -  10  00 
If  not  within  five  miles  of  a  corporate  town,  half  the  above  rates. 

Distilleries. 

Question  52. — Whore  a  distillery  is  kept  iu  operation  less  thnn  four  months  iu 
any  year  for  distilling  grain  or  fruit  produced  by  the  proprietor,  and  is  not  thereby 
6ubj  cl  to  a  license  tax,  is  it  taxable  as  property  ? 

Answer. — Unless  a  distillery  so  employed  is  kept  iu  operation  four  months  in 
the  year,  no  license  is  required  of  the  proprietor,  and  it  should  be  taxed  as  pro- 
perty. 


CTRCULAIl.  175 

Question  53. — Suppose  a  distillery  is  kept  in  operation  Ity  tlie  proprietor  ihreo 
months  niul  twenty-fivu  (l:iys,  .iml  then  leased  l>y  him  to  his  nei;^hl>or,  who  keeps 
it  in  operation  three  months  and  twenty-five  days  more,  dues  the  law  require  a 
license  in  this  case  ? 

Answer. — The  case  supposed  is  a  dear  evasion  of  the  law.  The  two  periods 
should  1)6  united,  and  the  tax  assessed  accordingly. 

Daguerrtian  artisls. 

Question  54. — Are  daj^uerreian  and  such  like  artists  to  he  taxed  in  each  county 
in  which  they  operate? 

Answer. — They  are. 

Pianos  in  boarding  schools. 

Question  .'55. — Is  it  proper  to  tax  j)ianos  and  other  musical  instruments  in  in- 
corporated hoarding  schools  ? 

Answer. — They  are  clearly  exempt. 

Sailing  vessels. 

Question  5G. — Should  pleasure  sailing;  hoats,  boats  for  catcliin;;  oysters,  boats 
for  (It  liveriiig  grain  from  farms  to  vessels  on  the  river,  and  steam  portable  saw 
mills,  be  listed  and  taxed  1 

Answer. — Commissioners  of  the  revenue,  in  construing  the  various  acts,  should 
keep  in  mind  the  provisions  of  the  new  constitution,  that  "  taxation  shall  be 
equal  and  uniform  throughout  tiie  commonwealth,  and  all  j)ropcrty,  other  than 
slaves,  shall  be  taxed  in  proportion  to  its  value."  From  this  quotation  it  will  be 
perceived  that  all  propirty  must  be  taxed,  except  it  be  exempt  by  legislative 
authority.  The  vessels,  &:c.  above  named  not  being  exempt,  are  necessarily  a 
subject  of  taxation. 

Exemption  of  slaves. 

Question  57. — Can  a  county  or  corporation  court  exempt  a  slave  for  any  cause, 
from  taxation  ? 

Answer. — The  2.3il  section  of  article  4  of  the  constitution  of  Virginia  provides, 
that  "every  slave  who  has  attained  the  age  of  twelve  years,  shall  be  assessed 
with  a  tax  equal  to  and  not  exceeding  that  assessed  on  land  of  the  value  of  three 
hundred  dollars.  Slaves  under  that  age  shall  not  be  subject  to  taxation  ;  and 
other  taxable  [)roperty  may  be  exempted  from  taxation  by  the  vote  of  a  majoritj 
of  the  whole  number  of  members  elected  to  each  house  of  the  general  assembly." 


176  cincuLAR. 

So  it  will  1)0  pcrceiverl  that  the  general  aescmlily  has  no  power  to  exempt  slaves 
from  taxation;  and  as  the  county  courts  derive  all  their  auihority  from  the  gene- 
ral a83Ciol)ly,  it  fidliiws,  that  as  the  legisi-iture  could  only  delegate  such  power  as 
it  possessed,  the  county  courts  h  ivc  no  power  to  cxemj)t.  All  blaves  over  13 
years  of  ago,  whatever  may  he  their  condition,  must  he  listed  for  taxation. 

Listing  viinors. 

Question  53. — The  proptrty  of  a  minor  is  to  he  listed  in  the  mode  prescribed; 
hut  sufiposc  the  minor  does  not  reside  with  his  father,  mother  or  guardian,  how  is 
he  to  he  entered  for  county  levy,  and  to  whom  should  such  levy  he  charged  ? 

Answer. — The  county  levy  shall  he  on  all  free  males  over  IG  years  of  age.  It 
shall  1)6  charged  to  his  Tuher  or  guardian,  if  he  has  either.  If  not,  it  may  he 
charged  to  the  minor.  The  guardian  will  not  he  rcspousihle  further  thau  the 
estate  in  his  hands. 

Licensee  on  slaUio7is. 

Question  59. — A  stallion  is  let  to  mares  hy  the  season  at  $10,  and  an  addi- 
tional sum  is  added  as  groom  fees.  Is  the  additional  sum  a  part  of  the  season 
price,  for  purposes  of  taxation  ? 

« 
Answer. — I  do  not  think  the  groom  fees  are  to  he  added. 

The  charge  is  an  incident,  and  no  part  of  the  profit  to  the  owner.  As  it  would 
be  in  most  cases  the  same,  the  result  would  he,  if  it  were  included,  that  the  tax 
would  he  disproportioual)Iy  increased  upon  those  wliusc  season  fee  was  less. 

Auctioneers. 

Question  GO. — Does  a  license  to  an  auctioneer  authorize  the  person  licensed  to 
sell  at  more  than  one  place?  Is  the  auctioneer  authorized  to  employ  one  or 
more  criers  at  his  sales?  And  is  he  authorized  to  have  more  thau  one  salesman 
at  the  same  time  and  place? 

Answer. — All  licenses  to  "5f//,"  whether  hy  merchant,  auctioneer  or  other  per- 
son, must  he  at  some  particular  place  named  in  the  license;  and  a  sale  at  any 
place  other  tliai»  that,  is  to  he  deemed  a  sale  without  license.  An  exception  is, 
however,  made  in  favor  of  an  auctioneer,  to  the  effect  that  he  may  sell,  at  any 
place  in  the  county  or  corporation  where  his  license  was  granted,  the  goods  and 
chattels  of  another,  where  such  other  would  he  authorized  to  sell  such  goods  and 
chattels,  lie  may  sell  the  goods  of  a  licensed  merchant,  where  the  merchant 
might  sell.  He  may  sell  the  hou8<hold  furniture,  where  the  owner  thereof  might 
sell,  and  so  on  :  provided  he  does  not  go  out  of  the  county  or  corporation  where 
tlic  license  was  issued. 


CIRCULAR.  177 

All  sales  made  by  such  auctioneer,  whether  they  be  sales  exempted  if  made  by 
a  personal  representative,  trustee,  or  by  order  of  court,  &c.  are  to  be  included,  if 
made  by  an  auctioneer,  in  his  taxable  sales. 

The  auctioneer  may  employ  a  crier,  or  more  than  one,  to  act  at  the  same  time 
and  place.  The  rule  in  respect  to  the  employment  of  criers,  Avould  be  the  same 
as  that  which  governs  merchants  in  the  employment  of  clerks. 

Small  notes. 

Question  61. — Can  a  license  be  granted  without  the  applicant's  taking  an  oath 
not  to  pass  small  notes? 

Answer. — The  oath  must  be  taken.  It  is  the  plain  requirement  of  the  law, 
and  no  license  can  be  granted  without  it. 

In  conclusion,  permit  me  to  remind  you  that  the  ad  valorem  principle  of  taxa^ 
tion  is  a  fundamental  part  of  our  system,  and  that  you  cannot  make  taxation  just 
and  equal  unless  you  institute  rigid  rules  by  which  you  ascertain  the  quantity  and 
value  of  the  property  in  the  state,  and  for  every  omission,  you  incur  heavy  pen* 
alties. 

To  accomplish  this  purpose,  you  are  armed  with  ample  power.  In  the  exer- 
cise of  your  authority,  you  should  never  neglect  to  exact  a  list  of  every  tax. 
payer's  property  on  oath.  It  is  one  of  the  requirements  of  law,  and  no  delicacy 
should  prevent  you  from  enforcing  its  provisions.  A  contrary  practice,  if  per- 
mitted to  prevail,  must  always  work  injustice,  and  in  a  measure  destroy  the  prio" 
ciple  upon  which  our  system  of  taxation  is  based. 

Next  in  importance  to  the  faithful  administration  of  your  office  in  other  re- 
spects, and  scarcely  secondary  to  it,  is  punctuality.  It  secures  the  compensation: 
for  your  services  without  condition,  and  relieves  the  treasury  from  want.  With- 
out it  you  forfeit,  by  mere  operation  of  law,  your  entire  compensation  for  the 
services  which  you  may  have  performed,  to  be  relieved  only  upon  equitable 
principles. 

Your  compensation  is  forfeited  for  the  failure  to  deliver  a  copy  of  each  of  youi 
books  to  the  clerk  of  the  county  or  corporation  court  before  the  first  day  of  June 
for  examination. 

It  is  forfeited  for  the  failure  to  deliver  a  copy  of  each  book,  examined  and  cer- 
tified by  the  clerk,  to  the  sheriff  or  collector  before  the  15th  day  of  June;  and  it 
is  forfeited  for  the  failure  to  transmit  another  copy  of  each  book  to  the  auditor 
before  the  first  day  of  August. 

It  is  also  forfeited,  unless  you  have  punctually  performed  your  duty  in  reference 
23 


178  CIRCULAR. 

to  the  assessment  of  property  and  licenses,  and  "made  all  the  reports  required 
within  the  time  prescribed  by  law.''^ 

The  reports  required  are  : 

Ist.  A  report  of  all  licenses  to  bo  returned  to  the  auditor  on  or  before  the  10th 
of  May,  and  also  another  list  immediately  after  the  first  day  of  September. 

2d.  A  report  of  the  births,  marriages  and  deaths,  to  be  returned  to  the  clerk  of 
the  county  or  corporation  court  on  or  before  the  Ist  day  of  June  ;  and 

3d.   A  report  of  all  violations  of  the  revenue  laws. 

It  will  at  all  times  afford  mo  great  pleasure  to  give  you  any  information  which 
I  possess,  iu  order  to  enable  you  to  discharge  with  greater  facility  the  duties  of 
your  office. 

I  am,  very  respectfully. 

Your  most  obedient  servant, 

J.  M.  BENNETT, 

Aud.  of  Pub.  Acc^ts. 


APPENDIX. 


As  irregularities  have  heretofore  operated  to  postpone,  and  in  some  instances  to  defeat 
an  exoneration  and  an  order  to  refund  taxes  erroneously  assessed,  I  have  here  appended  a 
FORM,  which  may  serve  to  draw  attention  to  those  matters  of  substance  which  are  essential 
to  give  validity  to  the  order  of  court. 

The  form  can  be  made  to  suit  any  book,  whether  of  land  or  personal  property. 

The  facts  upon  which  the  court  acts  must  be  certified,  or  else  the  order  will  have  no  va- 
lidity.    See  ch.  1.  p.  54,  55. 

FORM. 

Virginia:    At  a  county  court  held  for  the  county  of  at  the  court-hoase 

thereof,  on  the  day  of  in  the  year  186     : 

This  day  came  A  B,  who  alleges  that  he  is  aggrieved  by  an  entry  in  the  land  book  made 
by  C  D,  commissioner  of  the  revenue  for  said  county  in  the  year  186  ,  whereby  he  is 
charged  with  $  taxes  for  the  year  186     ,  on  a  tract  of  land  containing  acres, 

described  as  lying  on  ;  and  thereapon  the  said  A  B 

moved  the  court  to  exonerate  him  from  the  payment  of  §  (P**'"'  or  ^'O  ^^  ihe  taxes 

BO  erroneously  charged  against  him  for  said  year;  which  motion  was  defended  by  E  F,  the 
attorney  for  the  commonwealth  for  said  county. 

And  it  appearing  that  said  book,  in  which  said  alleged  erroneous  entry  has  been  made, 
was  certified  by  the  clerk  of  the  county  court  of  this  county  on  the  day  of 

186  ,  and  that  application  for  redress  against  the  erroneous  entry  was  made  on  tb'is  day 
for  the  first  time ;  and  it  appearing  that 

[  Here  state  all  the  facts  proved.] 

All  which  the  court  certifies  as  facts  proved  upon  the  application  aforesaid:  On  considera- 
tion whereof,  and  from  such  facts  so  proved,  the  court  is  satisfied  that  the  said  A  B  is  erro- 
neously charged  on  said  book  with  taxes  amounting  to  $  ;  whereupon  it  is  ordered 
that  the  said  A  B  be  exonerated  from  the  payment  of  $  taxes  so  erroneouslj 
charged,  if  not  already  paid,  and  if  paid,  that  it  be  refunded  to  him. 

ALLOWANCE   TO   COMMONWEALTH'S   WITNESSES,   HOW   PAID. 

A  witness  is  entitled  to  fifty  cents  for  each  day's  attendance,  and  four  cents  per  mile  for 
each  mile  necessarily  traveled  beyond  ten  to  the  place  of  attendance,  and  the  same  return- 
ing, besides  the  tolls  at  bridges,  ferries  and  turnpike  gates.  See  $  35  of  ch.  176  of  the 
Code  of  Virginia. 

On  the  witness'  oath  an  entry  of  the  sum  to  which  he  is  entitled  is  to  bo  made  when  the 
attendance  is  before  a  court,  by  the  clerk  of  such  court.  If  the  attendance  is  before  a  ju»« 
tice  of  the  peace,  by  such  justice.  See  ^  36  of  ch.  176  of  Code  of  Virginia.  See  also 
§  4,  5  and  6,  ch.  210  of  Code  of  Virginia. 


180  APPENDIX. 


FORM  IN  CASE  OF  FELONY. 

Virginia — Augusta  County,  to  wit: 

I,  A  B,  clerk  of  the  county  court  of  Augusta  county,  certify  that  John  Smith 
attended  na  a  witness  upon  a  summons  before  the  county  court  of  said  county,  four  days  at 
the  March  tcrril  thereof  in  the  year  one  thousand  eight  hundred  and  sixty,  in  behalf  of  the 
commonwealth  in  her  prosecution  against  11.  S.  Roberts,  on  a  charge  of  felony;  that  said 
witness  also  traveled  forty  miles  in  coming  to  the  place  of  trial  and  the  same  in  returning 
therefrom — from  which  distance  so  traveled  I  have  deducted  ten  miles  each  way,  leaving 
the  distance  traveled  for  which  compensation  is  to  be  made  at  sixty  miles.  He  also  paid 
tolls  amounting  to  one  dollar — for  all  of  which  he  is  entitled  to  five  dollars  and  forty  cents, 
payable  out  of  the  public  treasury. 

On  the  oath  of  the  said  John  Smith  taken  before  me,  and  which  I  here  certify,  an  entry 
of  the  said  sum  to  which  he  is  entitled,  and  for  what,  has  been  made  by  me  in  my  office. 

Given  under  my  hand,  «&-c. 

FORM  IN  CASES  OF  MISDEMEANOR. 

Before  a  witness  can  be  paid  out  of  the  treasury,  it  must  appear  from  the  certificate  of 
allowance  that  the  defendant  was  acquitted,  and  that  there  was  no  prosecutor;  or  that  such 
defendant  was  convicted,  and  by  reason  of  his  insolvency  the  sum  to  which  the  witness  is 
entitled  cannot  be  obtained.     See  ^  6,  ch.  210  of  the  Code. 

All  offences  punishable  with  death  or  confinement  in  the  penitentiary  are  felonies.  All 
other  offences  are  misdemeanors.     See  §  1  of  ch.  199  of  the  Code. 

The  amounts  to  which  witnesses  are  entitled  are  to  be  expressed  in  letters  and  not  in 

figures.    No  person  authorized  to  make  the  entry  or  give  a  certificate  is  authorized  to  pur- 
chase the  same. 

Within  sixty  days  after  the  adjournment  of  each  court,  the  clerk  is  to  certify  to  the  auditor 
a  list  of  all  entries  made  on  behalf  of  witnesses  who  attended  for  the  commonwealth.  See 
$  1,  ch.  50,  Acts  1857-8,  page  47. 

DUPLICATES. 

No  duplicate  certificate  of  any  allowance  of  a  court  to  be  paid  out  of  the  treasury  shall 
be  made,  unless  under  order  of  court.  For  issuing  such  certificate  the  clerk  forfeits  one 
hundred  dollars.     See  §  21,  ch.  163  of  the  Code  of  Virginia. 

FORM  OF  LICENSE  TO  MERCHANT. 

The  sheriff  of  the  county  of  will  receive  of  John  Smith   one  hundred  dollars, 

assessed  by  me  as  commissioner  of  the  revenue  for  the  county  aforesaid,  for  the  privilege 
of  selling  at  ,  in  the  said  county,  goods,  wares  and  merchandise,  from  the         day 

of  186    until  the  30lh  day  of  April  186    . 

Given  under  my  hand,  this        day  of  186     . 

J P , 

ComW  of  Revenue  for        Co. 


APPENDIX.  181 


RECEIPT  ON  BACK  OF  LICENSE  TO    MERCHANT. 

Received  of  John   Smith  one  hundred  dollars,  the  tax  assessed  witliiu  by  the  commis- 
sioner of  the  revenue  of  the  county  of 


Given  under  my  hand,  this        day  of  186 


Sheriff  of  Co. 


Note. — Forms  for  other  licenses  can  be  made  to  suit  each  particular  case,  according  to 
the  requirements  of  law. 

REPORTS  AND  COPIES  TO  BE  TRANSJnTTED  BY  CLERKS  OP  COURTS  TO  THE  AUDITOR 

OF  PUBLIC  ACCOUNTS. 

Clerks'  Bonds. 

1.  By  the  10th  section  of  ch.  1G3  of  the  Code,  each  clerk  shall,  within  two  months  after 
the  execution  of  his  bond  as  such  clerk,  transmit  a  copy  thereof  to  the  auditor  of  public 
accounts.  For  a  failure  the  clerk  forfeits  not  less  than  one  hundred  dollars  nor  more  than 
five  hundred  dollars. 

Sheriffs'  Bonds. 

2.  The  9th  section  of  ch.  49  of  the  Code  requires  the  clerk  of  the  court  by  which  any 
bond  is  taken  of  a  sheriff  or  sergeant,  to  transn)it  a  copy  thereof  to  the  auditor  of  public 
accounts,  within  sixty  days  after  it  is  taken  by  such  court. 

Bonds  of  Notaries  Puhlic. 

3.  Section  1  of  chapter  120  of  the  Code  requires  the  clerk  of  the  court  in  which  the 
bond  of  a  notary  public  is  taken,  to  transmit  a  copy  thereof  to  the  auditor  of  public  ac- 
counts, within  sixty  days  after  it  is  taken  by  such  court. 

Bonds  of  Commissioners  of  the  Revenue. 

4.  Section  G  of  chapter  35  of  the  Code  of  Virginia  requires  the  clerk  of  the  court  in 
which  the  bond  of  the  commissioner  of  the  revenue  is  taken,  to  transmit  a  copy  thereof  to 
the  auditor  of  public  accounts,  within  sixty  days  after  it  is  taken  by  such  court.  For  a  fail- 
ure the  clerk  forfeits  not  more  than  one  hundred  dollars. 

Taxes  on  Law  Process,  S;c. 

5.  By  $  19  and  20  of  ch.  39  of  the  Code,  each  clerk  shall  make  out  an  account  of  all 
taxes  received  by  him  on  or  after  the  first  day  of  September  in  one  year,  and  before  the 
first  day  of  September  in  the  next  year.  He  shall  swear  to  the  correctness  of  said  account, 
which  shall  be  rendered  to  the  auditor  of  public  accounts,  and  the  amount  appearing  due 
thereby  paid  into  the  treasury  on  or  before  the  fifteenth  day  of  December  following,  de- 
ducting thereout  a  commission  of  five  per  centum  for  receiving  and  paying  the  same. 


182  APPENDIX. 

By  \\  21  of  same  chapter,  any  clerk  failing  to  render  snch  account  on  or  before  the 
fifteenth  day  of  December,  shall  forfeit  six  hundred  dollars. 

List  of  Fines. 

G.  If  any  clerk  ehall  fail  to  transmit  to  the  auditor  of  public  accounts  a  list  of  fines  within 
the  time  and  in  the  manner  prescribed  by  the  15th,  16th  and  17th  sections  of  chapter  43  of 
the  Code  of  Virginia,  or  in  case  there  be  nothing  of  which  he  can  make  a  return,  if  he 
shall  fail  to  cRriify  the  fact  to  the  auditor  of  public  accounts,  such  clerk,  for  every  such 
failure  (unless  ho  show  good  cause  therefor),  shall  forfeit  one  hundred  dollars.  See  §  19 
of  ch.  43  of  the  Code. 

Certificates  of  Allowance  to  Jurors. 

7.  The  35lh  section  of  chapter  27  of  Act  of  1852-53  requires  each  clerk,  as  soon  as 
practicable  after  the  adjournment  of  the  court,  to  transmit  to  the  auditor  of  public  accounts 
certified  copies  of  all  allowances  to  jurors  payable  out  of  the  treasury,  and  also  to  deliver 
to  each  juror  a  certified  copy  of  any  such  order  making  an  allowance  to  him,  payable  by 
the  commonwealth,  and  a  like  copy  of  any  such  order  making  an  allowance  to  him,  payable 
by  the  county  or  corporation. 


INDEX. 


ABSTRACTS. 

Abstracts  of  grants  of  land  to  be  cer- 
tified to  coiumissioner,  13,  15 

When  abstracts  of  conveyances,  judg- 
ments, decrees  and  partitions  are 
furnished  commissioner,  he  shall 
charge  person  to  whom  transfer  is 
made,  17,  18 

Abstracts    of   births,    marriages    and 

deaths  to  be  recorded  by  clerk,  139 

Abstracts  of  reports  of  marriages,  &c. 
to  be  filed  by  auditor,  and  to  be  re- 
ported to  the  general  assembly,  142 


ADMINISTRATIONS. 

Tax  on  grant, 

AGENTS. 


96 


How  they  are  to  list  property,  29,  172 

For  receiving  subscriptions  to  books,     60,  91 
For  selling  maps,  prints,  &c.  60,  91 

For  renting  houses,  tax  thereon,  60,  91 

For  hiring  negroes,  60,  91 

For  renting   houses,   &c.,  when  ex- 
empt, 62 
Penalty  for  acting  without  license,  65 

ALPHABETICAL. 

Lists  of  delinquents  to  be,  101 

Books  of  personal  property  to  be,  44 

Land  books,  how,  24 
Names  of  persons  charged  with  taxes 

to  be,  104 

Books  of  births  and  deaths  to  be,  140 

ALE,  BEER  AND  PORTER, 

Included  in  license  to  sell  ardent  spirits,     62 
Penalty  for  vending  without  license,  64 

APPENDIX. 

Form  of  refunding  order,  179 
Allowance    to  commonwealth's  wit- 
nesses, 179 
Form  in  cases  of  felony,  180 


Form  in  cases  of  misdemeanor, 
Duplicate  certificates  of  allowance. 
Form  of  license  to  merchants. 
Receipt  therefor, 
Reports  and  copies  to  be  transmitted 

by  clerks  of  courts  to  auditor. 
Clerks'  bonds, 
Sherifls'  bonds, 
Notaries'  bonds, 
Commissioners'  bonds, 
Taxes  on  law  process. 
List  of  fines. 
Certificates  of  allowance  to  jurors, 

ARDENT  SPIRITS. 

License  to  merchants  to  sell,  what  tax, 
Merchant  to  be  of  good  character  to 

obtain  privilege  to  sell. 
Not  to  be  sold  vvitlioiit  license. 
Penalty  for  selling  wiilioiit  license. 
Court  may  revoke  license  to  sell. 
Penalty  for  selling  ;ifter  revocation, 
What  sale  is  not  prohibited. 
License  not  granted  to  free  negroes 

to  sell. 
License  for  sale  of,  on  fishing  shores,  &c. 


ASSETS. 


Liable  for  taxes. 


180 
180 
180 
181 

181 
181 
181 
181 
181 
181 
182 
182 


72 

72 
64 
64 
75 
75 
75 

58 
69 


45 


ASSISTANT  COMMISSIONER. 

How  and  for  what  cause  may  be  ap- 
pointed. 

What  oath  he  is  to  take. 

What  duties  to  discharge,  and  who  is 
liable  therefor, 

ATTACHMENTS. 

Writ  tax  on. 

To  issue  for  penalties  pending  suits, 

ATTORNEYS  AT  LAW. 

To  be  listed  for  taxation  on  license. 
Amount  of  license  tax  to  be  paid. 
Upon  obtaining  a  license,  to  take  oath 


15 
16 

16 


96 

82 


60 
94 


184 


INDEX. 


not  to  pnss  banl:  notes  under  five 
dollars,  127 

Not  to  jiraclico  without  licenHC,  GO 

Only  rLMiiiired  to  oblaiii  license  in  one 


county,  "-* 

Penalty  lor  failure  to  obtain  license,  65 

ATTORNEY  GENERAL. 

To  cause  act  in  relation  to  foreign  life 

insurance  companies  lo  be  enforced,      133 

ATTORNEYS  FOR  COMMON- 
WEALTH. 

Name  of  each,  4 

To  defend  application  to  correct  erro- 
neous assesstnenis,  54 

To  cau?e  act  in  relation  to  foreign  life 

insurance  companies  to  be  enforced,      133 

May  give  notice,  and  have  license  lo 

ordinaries,  »fec.  revoked,  120 

When  license  shall  he  revoked,  120 

To  deliver  list  of  persons  violating  re- 
venue laws  to  foreman  of  grand 
jury,  56 

To  charge  grand  juries  to  enquire 
into  all  violations  of  the  revenue 
laws,  56 

Duties  in  regard  to  violation  of  iho 

revenue  laws,  82 

AUCTIONEERS. 

What  prohibited  from  selling  without 

licence,  60,75 

What  estate  he  may  sell  without  license,       75 

Prohibited  from  selling  except  in  cer- 
tain cases,  75 

Rules  for  ascertaining  tax, 

Scale  of  license  in  towns, 

Auditor's  insiruciions. 

Penalty  for  failure  to  obtain  license, 

LiciMise  shall  be  for  one  year. 

Prohibited  from  selling  goods  brought 
into  this  state,  unless  owner  has  ob- 
tained license,  &c. 

Penalty  for  so  doing. 

To  make  statement  of  sales  on  oath, 


90 
90 
176 
65 
69 


AUDITOR  OF  PUBLIC  ACCOUNTS. 

Upon  being  informed  that  the  com- 
missioner's olfieial  books  and  papers 
cannot  be  dbiained  from  his  prede- 
cessor, may  authorize  commissioner 
to  procure  a  snbsiitnto,  15 

Clerk  furni>liing  the  same  may  be  paid 

out  of  the  tre.isury,  15 

Shall  furnish  each  commissioner  with 

copies  of  the  laws  d^■lilling  his  duties,        16 

Shall  also  instruct  commissioner,  16 


Penalty   of   commissioner    failing   to 

obey  auditor's  instructions,  16 

Shall  communicate  any  instance  of 
neglect  or  misconduct  of  commis- 
sioner to  clerk  of  court,  16 

Letter  to  be  laid  before  court  at  first 

term,  16 

Proceedings  on  such  letter,  16 

Commissioner    to    transmit   copy    of 

book  to  auditor,  48 

Penalty  on  commissioner  for  such 
failure,  50 

Shall  deduct  the  amount  omitted  to 
be  charged  in  assessments,  from 
commissioner's  compensation,  50 

Persons  not  residing  in  county  where 
land  may  lie,  may,  before  the  first 
of  October,  pay  taxes  to  iiuditor,  101 

Shall  credit  sheriff  for  his  lists  of  de- 
linquents, 106 

Where  sheriff  or  collector  fails  to 
pay  taxes,  auditor  may,  within  one 
month,  file  an  account  in  ihe  clerk's 
office  of  circuit  court  at  Hiehmond, 
anil  clerk  shall  enter  up  judgment, 
wiih  interest  and  damages,  80 

Auditor  required  to  publish  defaulting 

sheriffs  and  others,  108 

Auditor  t({  send   out  delinquent  lists 

for  collection,  106 

May  appoint  a  collector  of  arrears  of 

taxes,  109 

To  allow  a  reasonable  time  to  collect, 
and  not  exceeding  20  per  cent.,  to 
be  agreed  on  before  services  com- 
mence, 109 

May  settle  with  commissioner  whose 
claim  has  been  suspended,  upon 
equitable  principles,  53 

Sucii  settlement  to  be  reported  to  ge- 
neral assembly  by  auditor,  53 

To  prepare  an  abstract  of  births,  mar- 
riages and  deaths,  and  report  the 
sairie  to  the  general  assembly.  142 

To  furnish  clerks  of  courts  atid  com- 
missioners with  forms  of  re^istra- 
tion  of  births,  marriages  and  deaths, 
and  instructions  thereupon,         "  144 

To  receive  and  file  power  of  attorney 

of  foreign  insurance  company,  131 

Returns  of  foreign  insurance  company 

to  be  made  to  auditor,  on  oath,  132 

When  return  to  be  made,  132 

List  of  commonwealth's  lands  to  be 
reported  to  auditor  by  commissioner 
of  revenue.  123 

Commissioner  of  revenue  to  give  in- 
formation to  auditor  of  violation  of 
revenue  laws,  129 

SheritlV  lo  give  like  information  of  any 

violation  of  duty  by  commissioner,        129 

List  of  free  negroes  to  be  returned  by 
commissioner  to  auditor,  123 


INDEX. 


1S5 


Rail  road  compnnies  to  report  to  au- 
ditor, wlieu  and  how, 

Property  of  company  may  be  assessed, 
and  lax  paid, 

Express  companies  required  to  report 
to  aiuiilor.  and  pay  taxes, 

Auditor  to  furnish  commis-iioners  with 
land  and  property  hooks,  &c. 

Auditor  to  pay  postage  advanced  by 
commi>sioner, 

Right  to  appeal  from  decision  ofconrt 
granting  relief  for  erroneous  assess- 
ment, 

May  institute  proceedinfrs  in  tlie  cir- 
cuit court  of  lliciimond  against 
clerks  or  commissioners  for  the  re- 
covery of  fines,  &c. 


BAIL. 
To  be  required  in  action  for  debt, 

BANK  NOTE  BROKER. 

To  obtain  license, 
Tax  on  license. 

Penalty  for  doing  business  without  li- 
cense, 

BEER,  ALE  AND  PORTER. 

Included  in  license  to  sell  ardent  spirits, 
Tax  on  license  for  sale  of, 

BAGATELLE  TABLES. 


To  obtain  license, 
Tax  on  license, 


BILLIARD  TABLES. 

To  ol)tain  license, 
Penally  for  failure, 
Tax  on  license, 

BANKS. 

Dividends  and  tax  payable  thereon,  to 
be  certified  on  oaih  to  auditor  by 
cashier  or  other  officer, 

Penalty  fur  failure  so  to  certify, 

Tax  on  dividend  to  hi;  paid  vvitiun  one 
month  afier  it  is  declared. 

If  not  so  paid,  liable  to  10  per  cent, 
damages. 

If  no  dividend  has  been  declared,  the 
cashier  or  oilier  ofiicer  shall  certify 
that  fact  to  auditor  on  oatii, 

Penalty  for  fiiliirc  to  certify  such  fact. 

Tax  on  dividf  nds. 

Taxes  on  dividend  of  savings  banks, 

Deposits  in  banks, 


97 
97 
94 
16 
52 

55 


82 


76 
93 

76 


62 
93 


111 
HI 

111 

111 


111 

112 

9.-) 

85 
165 


BANK  NOTES. 

Notes  under  fi^e  dollars  not  to  be 
passed,  and  oath  of  person  applying 
for  a  license,  to  that  etlect,  required, 


BEES. 


Are  not  taxable. 


127 


172 


BIRTHS,  MARRIAGES  AND  DEATHS. 

Three  registers  to  be  kept  by  clerk,  133 

Duty  of  ministers,  138 

What  set  forth  in  his  record,  138 

Abstract  by  clerk,  139 

If  marriage  out  of  state,  139 

Penalty  on  minister  for  non-compliance,  139 

When  duty  of  ministers  to  be  puidished,  139 
Registration  of  births  and  deaths,  by 

whom  and  when  made,  139 

From  what  source,  140 

What  record  of  births  to  contain,  140 

Of  deaths,  what  to  contain,  140 
Commissioner's  afildavif,                      140,  141 

To  whom  and  when  returned,  141 
Duties  of  clerk  in  relation  to  register 

of  births,  141 

Of  deaths,  141 

Commissioner's  books  to  be  filed,  141 
When  registers  to  be  transmitted   to 

auditor,  141 

Abstract  of  auditor,  142 

When  to  report  to  legislature,  142 

llegisier  to  be  prima  facie  evidence,  142 

Pay  of  clerk  for  copies,  142 
How  commissioner  to  obtain  his  iu- 

formalion,  142 

Duties  of  physicians  and  surgeons,  142 

To  re[)ort  to  commissioner,  143 

Diitiiis  of  coroners,  143 

Penalty  for  failure  of  coroners,  143 
Entries  by  commissioner,  and  if  head 

of  family  absent,  what  his  duty,  143 

P«na|iy  for  failure,  143 

Penalty  for  refusal  to  give  informalioi),  143 
Penalty  on  commissioner  for  failure  of 

duty,  143 
For  failure  to  arrange  his  books  alpha- 
betically, 144 
Penalty  on  clerk  for  failure  of  duty,  144 
Fine  tor  making  false  returns,  144 
Fine  for  false  information,  144 
Forms  and  instructions,  how  furnished,  144 

BOARDING  HOUSES. 

To  obtain  license,  58 

What  deemed  a  hoardiui-hou-p,  61 

When  not  required  to  (d.tain  I  ce'isc,  61 

Peualty  for  failure  to  obtain  license,  63 


24 


186 


INDEX. 


BOARDING  SCHOOLS. 

Receipts  of  teaclicrs  taxable  as  income,  IfiO 

Pianos  in  incorporated  schools  exempt,  175 

Not  retinireil  to  obtain  license,  G2 


BONOS  OF  COMMISSIONERS. 

When  and  how  to  he  executed ;  penalty, 
Copy  to  he  transmitted  to  auditor, 


BONDS  AND  LiaUIDATED  CLAIMS. 

By  whom  to  be  listed,  31 

How  ascerlaint'd,  31 

Merchants'  bonds,  157 
Bonds  due  by  non-residents,                  166-30 
Comixissioner  to  deduct  from  aggre- 
gate the  amount  owing  to  others  as 

principal  debtor,  32 

Unsettled  book  accounts  not  included,  32 

How  value  ascertained,  32 


BONDS  FOR  HIRE  OF  NEGROES. 


Bonds  to  he  listed, 

Not  exempt  from  taxation, 

Auditor's  instructions, 


31,  159 
1.59 
159 


BONDS  HELD  BY  FIDUCIARIES. 

How  to  be  taxed,  39 

Auditor's  instructions,  164 

BOOKS  OF  COMMISSIONERS. 

Commissioner   to   apply    for    official 
books  and  papers  which  his  prede- 
cessor bad,  to  person  in  possession,         1.5 
Penally  for  failure  to  deliver  books,  15 

If  books  cannot  be  obtained,  auditor 
may  authorize  commissioner  to  pro- 
cure a  sul)siitiite,  15 
Clerk  furnishing  the  same  may  be  paid 

out  of  treasury.  15 

Ciianges  in  laud  book,  how  to  be  noted,     17 
When  lands  to  be  charged  on  books 
of  commissioner  to  heir;  when   to 
devisee;   and   when    to   decedent's 
estate,  19 

Form  of  land  book,  24 

Lands  entered  on    books  from   regis- 
ter's abstract,  to  be  assessed,  17 
Penalty  on  commissioner  for  failure,  13 
Separate  list  at  end  of  book  for  lands 

purchased  for  commonwealth,  18 

How  re-entered  when  redeemed,  ]8 

^Vhat  done  when  sold  to  individuals,  18 

Lands  decreed  or  conveyed  to  be  trans- 
ferred to  owner,  18 
How  lands  becoming  property  of  dif- 

fereut  owners,  to  be  assessed,  13 


How  commissioner's  assessment  cor- 
rected by  court,  19 
Errors  of  former  commissioner  to  be 

corrected,  19 

When  correctly  charged,  shall  not  be 
transferred  without  evidence  of  re- 
cord, 19 
If  land  in  one  county  erroneously  as- 
sessed in  anotlier,  how  to  be  entered 
in  proper  county,                                          19 
Where  land  lying  partly  in  one  county 
and  partly  in  another,  where   to  be 
entered,                                   ,                        20 
What  buildings  are  to  be  assessed,               20 
Where   land    lies   in    more   than    one 
county,  and  a  part  be  conveyed  in 
county  where  assessed,  what  to  be 
done,                                                                20 
Omitted  patented  lands  to  be  entered,         20 
Assessment   to   be   made   and  taxes 

charged  from  date  of  patent,  20 

Penalty  on  commissioner  for  failure  to 

enter,  21 

Construction  to  be  given  to  2Sth  sec- 
tion, 21 
Owner  of  land  to  make  oath  whether 
it  is  correctly  entered  ;  whether  any 
part    ought    to    be    transferred    to 
others;  nature  of  evidence   to   au- 
thorize transfer,                                             21 
Omitted    value  of  old.  and  value   of 
newly    erected  buildings  to  be   as- 
sessed, in  what  case,                                     22 
New  buildings  not  liuished  sufficiently 

for  use,  not  to  be  assessed,  22 

Repairs  or  additions  to  be  assessed,  22 

Decayed  buildings,  how  assessed.  22 

Machinery  in  mills  to  be  assessed  as 

improvements,  23 

Unoccupied  lots  in  towns  to  he  taxed,         24 
Foru)  of  land  book  to  be  prescribed 

by  auditor,  24 

Tracts  of  land  to  be  entered  separately; 
what  notes  and  other  facts  are  to  ap- 
pear in  the  table,  24 
What  to  be  shown  in  table  of  town  lots,     25 
How  columns  of  figures  are  to  be  added 
up;  total  amount  of  taxes  and  subjects 
of  taxation  to   be  entered   at  end   of 
book,                                                                45 
Commissioner's  own  property  to  be 

charged  on  books,  45 

Where  no  commissioner  for  former 
year,  commissioner  to  make  out 
books  for  such  year,  46 

Three  copies  of  land  and  property 

books  to  be  made  out,  46 

Oath  to  be  attached,  46 

Original  books  to  be  retained  by  com- 
missioner as  long  as  he  continues  in 
olllce,  47 

Books  to  be  delivered  by  commissioner 
to  clerk  of  court  for  examination,  47 


INDEX. 


187 


Clerk  shall  examine  them  in  12  days,  47 

How  hind  books  are  to  be  compared,  47 

Clerk's  certificate  to  be  annexed,  48 

What  clerk's  certificate  shall  state,  43 

Penalty  on  clerk  for  failure  to  perform 

duties,  49 

Clerk  to  retain  and  preserve  one  copy 

of  land  and  property  book.  49 

One  co]iy  of  each  book  to  be  deliver- 
ed by  commissioner  to  sheriff  or  col- 
lector, 49 
One  copy  of  each  to  be  transmitted  to 

auditor,  49 

Commissioner  may  require  receipt  of 

clerk,  sheriff  and  auditor,  50 

Penalty  for  I'aNe  entry  in  book,  50 

Penalty  for  failure  to  deliver  books.  50 

Deductions  from  commissioner's  com- 
pensation for  errors,  50 
Fees  of  commissioners,                                   50 
Compensation  for  making  out  books 

of  former  years,  53 

Clerk's  compensation  for  examining 

books.  54 

Books  not  to  be  altered  after  certificate 

of  clerk,  54 

How  person  aggrieved  by  entry  in  book 

may  have  it  corrected,  54 

Error  in  entry  of  personal  property, 

how  corrected,  47 

Books  of  births  and  deaths  to  be  filed 

with  clerk,  141 

Copies  to  he  filed  with  auditor,  142 

List  of  lands  belonging  to  common- 

wealth  transmitted  to  auditor,  123 

Auditor's  instructions,  148 

BOOK  AGENTS. 

Tax  on  resident  agent,  91 

Not  a  resident  of  state  for  one  year, 

what  tax,  91 

May  sell  or  receive  subscription  for 
books,  &c.  published  and  printed 
in  this  state,  62 

BOOKS. 

Of  commissioners,  how  disposed  of,  49 

How  examined  and  corrected,  47 
See  Books  of  commissioners. 

Text  books  sold  by  teachers  exempt,  63 

BOWLING  SALOONS,  &c. 

How  assessed,  87 

Tax  on  license,  87 
License  to  be  granted  by  county  court,     120 

May  be  revoked,  120 

To  obt.iin  license,  58 

Penally  for  failure,  63 

May  obtain  license  for  four  months,  6rt 

Amount  of  tax,  69 


BRIDGES. 

Toll  bridges  and  ferries,  how  valued, 
Tax  on  toll  bridges, 
Auditor's  instructions, 

BROKERS. 


33 

85 
163 


Forfeiture  for  acting  as  such  without 

license,  65 

Tax  on.  93 

Prohibited  from  acting  as  such  without 

license,  60 

Penalty  for  selling  without  license,  76 


BUILDINGS. 

Newly  erected  buildings  to  be  assessed, 

at  what  rate. 
If  unfit  for  use,  not  to  be  assessed. 
If  old  or  new  buildings  be  increased  in 

value  by  additions,  to  be  assessed, 
If  from  decay  or  other  cause  the  value 

be  reduced  below  $100,  its  value  to 

be  deducted  from  assessment. 
See  Salt  works. 


22 
22 

22 


23 


CAPITAL. 

What  is  capital  employed  in  business, 

CAPITAL  WHERE  LICENSE  IS 
REQUIRED. 

How  ascertained, 
What  to  be  listed. 
See  Merchants'  bonds. 

CAPITAL  WHERE  NO  LICENSE 
REQUIRED. 

To  be  listed. 
How  ascertained, 


169 


28 
28 


34 
34 


CARRIAGES. 

Not  to  be  sold  without  license. 
When  manufacturer  not  required  to 

obtain  license. 
When  manufactured  out  of  this  state, 

CIDER. 
Manafacture  of,  not  prohibited, 

CIRCUS. 

To  obtain  license. 
Tax  on  licen=e. 
Auditor's  instructions. 


59 

61 
93 


61 


60 

93 

174 


CLERKS'  FEES. 


How  taxed, 


34, 168 


1S8 


INDEX. 


CLERKS  OF  COURTS. 

Names  of  clerks  of  circnit  courts,  4 

Names  of  cl(!rl<.s  of  county  courts,  4 

To  irMDsiiiit  ciipies  of  comtnissioiiers' 

bonds  to  aniliior,  13 

To  niako  out  lists  of  deeiJs  for  com- 
missioners, and  penalty,  13,  14 
To  make  out  copies  of  decrees  and 

jnd^^mcnis  fur  same,  14 

To  eeriify  collateral  inheritance  to  com- 
missioner, 14 
Clerks  fnrnisliinjT  official  books  or  pa- 
pers ("or  commissioner,  sliall  be  paid 
out  of  the  treasury,                                      15 
To  examine  commissioners'  books,              47 
Clerk's  certificate    to   be   annexed   to 

hook.  48 

What  to  state,  and  form  thereof,  3:i 

I'enally  for  failing  to  examine  and  cer- 
tify books,  4!) 
Clerk  to  retain  one  copy  of  land  and 

property  books,  49 

Allowance  for  examining  commission- 
ers' books,  54 
To  receive  taxes  on  delinquent  per- 
sonal property,  and  to  account  in 
like  manner  as  for  taxes  on  law 
process,  105 
His  compensation  for  recording  list  of 

voters,  137 

To  keep  register  of  births,  marriages 

and  deaths,  138 

Abstract  of  births,  marriages  and  deaths 

to  be  recorded  by  him,  ]39 

To  advertise  law,  139 

Duty  in  relation  to  register  of  births,        139 
Of  deaths,  139 

Fee  for  copy  of  entry  in  books  re- 
lating to  marriage,  birth  or  death,  142 
Penalty  for  failing  to  perform  duty  in 

relation  thereto,  144 

Penalty   for    making   false    entry   of 

births,  &.C.  144 

To  be  furnished  with  forms  from  au- 
ditor, 144 
Tax  on  law  process  to  be  paid  to  clerk,    114 
In  what  case  no  tax  is  to  be  chitrged,         114 
Not  to  admit  deeds  to  record  until  tax 

is  paid,  114 

No  will  shall  be  admitted  to  probate 

until  tax  is  paid,  115 

Letters  of  administration  shall  not  be 

adtnitted  until  tax  is  paid,  115 

Exception,  11,") 

To  make  account  of  taxes,  when,  115 

To  be  sworn  to  and  transmitted  to  au- 
ditor, 115 
Failing    to   render   account,  penalty, 

what,  115 

Shall  not  receive  any  money  from  the 
treasury  until  account  is  rendered 
and  money  paid,  115 


When  the  money  received  by  him  is 

payable,  116 

Fees  of  office,  how  taxed,  168 

COAL  AND  LUMBER  MERCHANTS. 

Not  to  sell  without  license,  59 

COLLATERAL  INHERITANCE. 

To  be  reported  to  commissioner  by 

clerk  of  court,  14 
Of  value  greater  than  $250,  in  addition 
to  the  annual  tax  to  be  charged  with 
a  specific  tax,  24 
Decedent's  estate  declared  to  be  sub- 
ject to  a  tax  of  a  certain  per  cent.     99,  112 
VVho  to  pay  the  tax,  112 
To  whom  the  tax  is  to  be  paid,  112 
Rate  of  tax  to  be  governed  by  law  at 

time  of  decedent's  death,  112 

Value  ascertained,  112 

Property  to  be  sold  to  pay  tax,  113 
Duplicate  receipts  to  be  given  by 

sheriff,  113 
Clerks  to  record  receipts  and  to  trans- 
mit copy  to  auditor,  113 
How  other  copies  to  be  disposed  of,  113 
Wliat  to  .state  ;  commissioner's  fee,  113 
Penalty  on  personal  representative,  113 
Damages  on  personal  representative 

for  failing  to  pay  such  tax,  113 

When  estate  deemed  paid  or  delivered,  114 

Auditor's  instructions,  153 

COLLECTOR. 

Of  arrears  of  taxes  may  be  appointed 

by  auditor,  109 

His  compensation  and  time  to  collect,  109 

Bond  to  be  given,  110 

COMMISSION  AND  FORWARDING 
MERCHANTS. 


To  obtain  license, 

Penalty  for  failure  to  obtain  license. 

Tax  on  license, 

COMMISSIONS. 


59 
65 

89 


51 


Allowed  commissioners  of  the  revenue, 
Shall  not  be  less  than  maximum  allow- 
ance heretofore  specifically  provided 
for.  52 

To  sheriff  or  collector,  for  collecting 

licenses,  81,  150 

For  collecting  delinquent  faxes,  107 

What  to  sheriffs  for  arrears  of  taxes,         109 

COMMISSIONERS  OF  REVENUE. 
Their  names  and  number,  4,  11 


INDEX. 


189 


Term  of  office,  when  to  commence,  9 

To  be  resident  of  his  district,  9 

Number  prescribed  by  law,  9 

Commissioner  not  to  act  as  such  till 

commencement  of  liis  term  of  office,         13 
Elected  for  certain  districts.  12 

Bond  to  be  given;  its  penalty,  12 

Copies  to  be  transmitted  to  auditor,  13 

Commissioner    unable   from   sickness 
to  perform  his  duties  may  apply  to 
court  and  have  an  assistant  commis- 
sioner appointed,  15 
His  oath  and  duties,                                          16 
Who  responsible  for  assistant's  duties.         16 
Instances  of  neglect  of  duty  to  be  com- 
municated by  auditor  to  court,                  16 
To  be  furnished  with  copies  of  laws 

defining  his  duties,  by  auditor,  16 

Also  with  forms  and  instructions,  16 

Commis.-ioner  may   be   removed  by 

court,  upon  complaint  of  auditor,  17 

Summons  to  be  issued  against  com- 
missioner, 17 
How  sumnions  shall  be  executed,  17 
Changes  in  land  book,  how  to  be  noted,     17 
He  shall  assess  lands  named  in  register's 

abstract,  17 

Penalty  to  commonwealth  for  his  failure,     18 
Penally  to  grantee  of  land,  18 

To  charge  land  to  person  to  whom  con- 
veyance is  made,  18 
To  correct  mistakes  in  land  book,                19 
But  if  once  correctly  charged,  commis- 
sioner prohibited  from  correcting  mis- 
takes without  evidence  of  record,             19 
When  land  to  be  charged  to  heir;  when 

to  devisee  ;  when  to  decedent's  estate,     19 
Lands  in  one  county,  erroneously  as- 
sessed in  another,  how  to  be  entered 
in  proper  county,  19 

Where  lands  lying  partly  in  one  county, 
and  partly  in  another,  where  to  be  as- 
sessed, 20 
Where   land   lies   in    more  than  one 
county,  and  a  part   be  conveyed  in 
county  where  assessed,  what  to  be 
done,                                                             20 
Omitted  patented  lands  to  be  entered; 
assessment  to  be  niade,  and  taxes  to 
be  charged  from  date  of  patent,  if  is- 
sued since  1832,                                          20 
Interest  on  arrears  of  taxes,                           21 
Not  to  be  construed  to  subject  bona  fide 
purchasers  to  arrears  of  taxes,  nor  to 
release  forfeited  lands.                                  21 
To  ascertaiti  the  value  of  all  machinery 
attaohed  to  mills,  &c. ;  to  be  included 
as  impriivements,                                          23 
How  commissioner's  own  property  to 

be  charged,  43 

Where  no  commissioner  for  former 
year,  who  to  make  out  book  for  such 
year,  46 


Rate  of  taxation  for  such  year,  46 

Original  books  to  be  retained  by  com- 
missioner as  long  as  he  continues  in 
office,  47 

Books  shall  bo  delivered  by  commis- 
sioner to  clerk  of  court,  47 
Books  to  be  examined  by  such  clerk  in 

twelve  days,  47 

IIow  land  and  property  books  are  to 

be  compared  and  examined,  47 

Who  to  assist  in  examination  of  com- 

niissioner's  books,  47 

What  errors  to  be  corrected,  47 

Matters  of  did'erence  to  be  submitted 

to  commonwealth's  attorney.  47 

If  he  fail  to  decide,  how   difference 

settled,  48 

Clerk's  certificate   to   be  annexed  to 

book,  48 

Form  of  certificate,  48 

What  clerk's  certificate  shall  state,  48 

Certificate  to  be  laid  before  court  and 

recorded,  48 

Penalty  on  clerk  for  failure  to  perform 

duties.  49 

One  copy  of  land  book  and  book  of 
personal  property  to  be  reserved  by 
clerk,  49 

One  copy  of  land  and  property  book 

to  be  delivered  to  sheriff,  49 

One  copy  of  each  to  be  transmitted  to 
auditor  for  his  guide  in  settling  with 
sheriff,  49 

Commissioner    may  require    receipt 

from  clerk,  slierift'  and  auditor,  49 

Penalty  on  commissioner  for  failure 

to  deliver  books,  50 

If  commissioner  extend  in  any  case  a 
less  tax  than  the  law  requires,  the 
auditor  shall  deduct  the  amount  from 
his  compensation,  50 

Fees  to  commissioner,  50 

Fee  bills  to  be  made  out,  and  how  col- 
lected, 50 
Compensation  for  making  out  books 

of  former  years.  53 

Where  partly  made,  how  compensa- 
tion regulated,  53 
When  to  begin  duties  of  commis- 
sioners,                                                  37,  67 
To  report  when  no  license  is  issued.           78 
To  ascertain  persons  who  ought  to  ob- 
tain license,                                                  66 
To  deliver  to  such  person  certificate  of 

licetise  and  tax,  67 

His  fee  therefor,  78 

License  to,  how  granted,  67 

Commissioner's  books,  fiow  disposed  of,     47 
How  examined  and  corrected,  47 

Penalty  for  failure  to  perform  llieir 

duties,  50 

List  of  licenses  to  be  returned  to  auditor,    78 
When,  and  what  to  specify,  78 


190 


INDEX. 


Fees  of  commissioner.  GO 

Liable  for  costs  to  correct  erroneous 

ussL'ssineiits,  G6 

Compensation  for  listing  subjects  of 

taxation,  52 

Coni|)enaution  suspended  for  certain 

causes,  53 

Auditor  may  settle  with  iiim  upon  equi- 
table principles,  53 
Commissioners  of  revenue  to  list  voters,  135 
To  return  lists  to  clerk,                                 ]3o 
Names  omitted  in  lists,  how  entered, 

and  wheu,  ]3G 

Compensation  of  comuiissioner,  what, 

and  how  paid,  13G 

Penalty  for  fraudulent  entry  by  com- 
missioner, 136 
Lists  given  to  commissioner  of  election,  ]''>7 
Prima  facie  evidence  of  right  to  vote,  137 
For  making  annual  registration,  131) 
What  record  to  contain,  140 
How  to  obtain  information,  142 
Physicians,  &c.  to  report  to  commis- 
sioner, ]42 
Entries  in  commissioner's  record  of 

deaths,  «fcc.  140 

Penalty  on  coniuiissioner  for  failure  to 

perform  duties,  143,  144 

To  be  furnished  with  forms  from  auditor,  144 
To  transmit  list  of  lands  belonging  to 

commonvvealih  to  auditor,  123 

To  give  auditor  infurmaiion  of  viola- 
tion of  revenue  laws,  129 
To  return  list  of  free  negroes  to  auditor,  128 
Penally  for  failure  to  return  free  negro 

list.  &c.  128 

Connnissioner's  duty  in  respect  to 

county  levy,  122 

Compensation.  122 

Penally  for  failure  to  extend  levy,  122 

To  give  information  to  grand  jury,  128 

Penalty  of  $3  on  commissioner  lor 
each  free  negro  which  he  fails  to 
report,  128 

To  furnish  lists  of  land  which  may  be 

escheated,  to  escheator,  124 

To  apply  for  books  of  predecessor,  15 

To  furnish  attorney  for  commonwealth 
with  list  of  persons  violating  revenue 
laws,  56 

How  license  granted  to,  70 

Duties  in  regard  to  couimonvvealth's 

lands  in  new  counties.  12G 

Auditor's  general  instructions,  177,  178 

COMMON  CRIER. 

When  exempt,  62 

When  to  obtain  license,  62 

COMMONWEALTH'S  LANDS. 

Land  purchased    for  commonwealth, 
how  to  be  entered,  18 


Shall  not  be  entered  in  body  of  book, 
but  auditor  shall  keep  a  register 
thereof. 

When  it  is  redeemed,  to  be  replaced 
in  body  of  book, 

When  sold  for  taxes  to  an  individual, 
to  remain  charged  in  former  owner's 
name  until  deed  is  made. 

Commissioner  to  note  number  of  acres 
stdd,  and  to  whom  sold, 

Commissioner  to  transmit  list  of  com- 
monwealth's lands  to  auditor. 

Auditor's  instructions, 

COOK  SHOPS. 

To  obtain  license, 
I'lMi.ilty  for  failure. 
Tax  on  license, 

COPIES. 

Copies  of  commissioners'  bonds  to  be 

transmitted  by  clerks  to  auditor. 
When  to  be  transmitted. 
Penalty  on  clerk  for  fiiilure. 
How  many  copies  of  commissioners' 

books  to  be  made  out. 
What  to  be  done  with  copies, 
Of  births,  marriages  and  deaths,  to  be 

filed  with  auditor. 
Of  hooks  of  births,  &c.  to  be  prima 

facie  evidence, 

COUNTY  LEVY. 

To   be   extended    in   commissioners' 

books. 
Compensation    to    commissioner   for 

service. 
Penalty  on  commissioner  for  failing  to 

perform  duty  in  respect  to  county 

levy. 
Books  not  to  be  delayed  from  return 

and  delivery,  for  that  object, 

CORONERS. 

To  keep  record  of  deaths, 

Penalty  for  failing  to  register  deaths, 

COURTS. 

Shall  give  certificate  of  merchant's 
character  before  permission  is  grant- 
ed to  SHJI  ardent  spirits. 

May  authorize  commissioner  to  alter 
license. 

May  revoke  license  to  sell  ardent  spi- 
rits. 

To  grant  license  to  keep  house  of  pri- 
vate enteriainnient  and  ordinaries. 

Discretionary  power, 


18 
18 

18 
18 

123 

163 


58 
63 

86 


13 
13 
13 

46 
49 

142 

142 


122 
122 

122 
157 


143 
143 


72 
74 

74 

119 
119 


INDEX. 


191 


Refusal  of  license  to  be  entered  of 

record,  120 
License  thereafter  not  to  be  granted; 

exception,  120 

May  revoke  license  to  ordinaries,  120 

May  grant  license  to  bowling  saloons,  120 

Rlay  revoke  license  thereto,  120 

Power  to  remove  commissioner,  17 

CREDITS. 

Definition  of  term,  2G,  84 

Taxes  on,  and  what  included  therein,  84 

What  exempted,  28 

Deposits  in  bank  to  be  taxed  as  credits,  165 


DAGUERREIAN  ARTISTS. 

To  pay  a  license  tax,  60 

Amount  of  tax  to  be  paid,  94 

Act  interpreted  by  auditor,  176 

License  shall  not  extend  beyond  county,  175 

To  take  oath  not  to  pass  small  notes,  127 

Penalty  for  failure  to  obtain  license,  C5 


DEBTS. 

To  be  listed, 
Rale  of  tax. 
Nonresidents'  debts  to  be  taxed, 

DEEDS. 


26 

83 

31,  166 


List  of  deeds  to  be  furnished  commis- 
sioner, when,  13 
Deeds  of  trust  no  bar  to  levy  for  taxes,    102 
Not  to  be  admitted  to  record  until  tax 

is  paid,  114 

DEED  OF  TRUST. 


Goods  and  chattels  conveyed  by  deed 
of  trust  or  mortgage,  may  be  sold 
for  taxes, 

Debts  due  to  persons  owing  taxes,  may 
be  taken  for  payment, 

DECEDENTS'  LANDS. 

How  to  be  charged. 
Assets  liable  for  taxes, 

DEDUCTIONS. 

In  assessment  on  account  of  decay  in 
buildings, 

If  commissioner  of  reveime  extend  a 
loss  tiX  than  the  law  requires,  the 
amount  omitted  to  be  deducted  from 
commissioner's  compensation, 


102 

102 


45 
45 


23 


50 


DELL\aUEx\TS. 

In  license  tax,  to  be  certified  by  county 

court,  105 

The  sheriff  to  make  out  three  classes 
of  uncollected  taxes:   1st,  property 
not    ascertainahle ;    2d,    delinquent 
real  estate;  and  3d,  delinquent  per- 
sonal property,  and  all  oilier  sub- 
jects, 104 
Lists  to  be  alphabetical,                                 104 
Form  of  list  of  real  estate,                            104 
List  to  be  advertised;  verified  by  oath 
of  sheriff  and  commissioner  of  the 
revenue,                                                      105 
To  be  exatnined  by  court,                             105 
Court  being  satisfied,  to  direct  copies 

to  be  sent  to  auditor,  105 

After  return  of  lists,  sheriff  shall  not 

receive  taxes  returned  delinquent,  105 

On  license  tax,  how  to  be  returned,  81 

Lists  of  delinquents  to  be  subu)itled  to 

commissioner  for  his  opinion,  106 

Copies  to  he  placed  out  for  collection,      107 
Auditor's  instructions,  153 

DENTISTS. 


Forfeiture  for  acting  as  such  without 

license, 
To  be  listed  for  license  tax. 
Amount  of  fax  to  be  paid. 
To  take  oath  not  to  pass  small  notes, 
Auditor's  instructions, 
To  obtain  license  to  practice. 
Only  re(juired  to  obtain  license  in  one 

county, 
Penalty  lor  practicing  without  license, 

DISTILLERIES. 

To  be  listed  if  kept  in  operation  four 
months, 

To  he  taxed  if  kept  in  operation  for 
any  length  of  time  for  distilling  grain 
or  fruit  not  produced  by  owners  of, 

Tax  on  distilleries  interpreted  by  audi- 
tor, 

Amount  of  tax  to  be  paid. 

When  license  not  required, 

Auditor's  instructions, 


65,77 

60 

94 

127 

175 

CO 

62 

77 


61 


152 

174 

88 
61 


152,  174 


79 

79 

102 


DISTRESS. 

For  taxes,  when  to  be  made, 
Wliat  property  liable  to  distress, 
Tenant's  property  liable;  how, 

DISTRICTS. 


Commissioners  elected  for  districts,  9 

Commissioners' jurisdiction  confined  to,     12 
Counties  divided  into,  and  how  laid  off,      12 


192 


INDEX. 


DIVIDENDS. 

Of  savings  hanks  and  insurance  com- 
panies, taxed,  85 
Amount  of  tux  on,  85 


EATING  HOUSES. 

To  obtain  licenses,  58 

Penalty  lor  failure,  63 

ELECTIONS. 

To  supply  vacancies,  10 

ENTERTAINMENT. 

Private,  tax  on  license,  86 

Public,  tax  on  license,  86 

ERRONEOUS  ASSESSMENTS. 

County  court  may  give  relief,  54 

Courts  ordered  to  restrain  (sheriff  frotn 
collectitig  taxes;  shall  compel  him 
to  refmiil  the  money,  if  not  paid  into 
the  treasury,  55 

If  paid  into  treasury,  what.  55 

Erroneous  assessment  of  license  tax 
may  be  corrected  by  court  in  same 
manner  as  of  land  or  personal  pro- 
perty, 54 

ERRORS. 

To  be  corrected,  47 

ESCHEATOR. 

Commissioner  to  furnish  to,  list  of  all 

lands  liable  to  escheat,  124 

Lauds  in  actual  possession  for  twenty 

years  not  liable  to  escheat,  ]24 

Commissioner  to  furnish  lists,  124 

ESTATES  OF  DECEDENTS. 

See  Collateral  inheritance. 

EXEMPTIONS  FROM  TAXATION. 

What  real  estate,  23 

What  personal  propert}^  26 

Household  and  kiiclien  furniture,  26 

Fire  engines  and  other  property,  27 

What  incomes,  32 

Incorporated  joint  stock  companies,  33 

Venders  of  quack  medicines,  when,  91 

Who  may  sell  without  license.         61,  62,  63 
Dealers  in  vehicles,  when  license  not 

required,  61 

On  slaves  prohibited,  175 


Books,   apparatus   and  furniture  be- 
longing to  colleges  and  incorporated 

academies,  26 
Property  of  overfcers  of  the  poor  and 

orphan  asylums,  27 

Books,  family  portraits  and  pictures,  27 

Agricultural  productions,  27 

Mineral  productions,  27 

All  felled  wood,  27 

All  fowls  and  animals  not  named,  27 

(Capital  invested  in  licensed  trade,       27,  1.57 

Farming  implements,  27 

Mechanics'  tools,  27 

Oysters  and  fisheries,  27 

Property  used  in  a  licensed  business,  28 

EXHIBITION  ROOMS. 

How  taxed.  77 

To  obtain  license,  60 

Penalty  for  failure,  66 

EXHIBITIONS  OR  SHOWS. 

Tax  on  license, 

What  exhibition  allowed  without  license, 

Free  negro  not  to  take  part  in  show. 

Auditor's  instructions. 

To  obtain  license, 

If  contrary  to   town   ordinances,  not 

licensed. 
Penalty  for  failure  to  obtain  license, 


EXPRESS  COMPANIES. 

To  make  return  to  auditor, 

When  and  how, 

Tax  on  bu.-iness, 

Prohibited  from  doing  business  of  a 

broker, 
To  obtain  license, 
Penalty  for  failure. 
Penally  for  failure  to  pay  or  report, 
When  tax  on  transportation  of  bank 

notes  not  paid. 


FEES. 

How  made  out  and  collected, 

For  making  out  books  of  former  years, 

For  issuing  licenses,  to  be  paid  out  of 

the  treasury, 
Commissions  for  assessing  and  listing 

properly  ;  wlien  forfeited, 
For  assessing  collateral  inheritance, 
To  commissioner  of  revenue, 
How  taxed;  auditor's  iiisiruclions. 
Clerks'  and  sherilfs'  fees,  how  taxed. 
For  transfer  of  license,  paid  by  party, 

FEES  OF  OFFICE. 
How  ascertained, 


92 

62 

63 

174 

60 

62 
65 


94 
95 
95 

95 
60 
66 
95 

95 


51 
53 

78 

52,  53 
113 

50,67 
167 
167 


34 


INDEX. 


193 


How  taxed, 


FERRIES. 


Ferries  atid  toll-bridges,  how  valued,  33 

How  taxed,  8') 

Auditor's  instructions,  163 

FIDUCIARIES. 

Bonds  held  hy,  to  be  faxed,  29 

Auditor's  instructions,  164 

FINES. 

Against  agents  of  foreign  insurrincc 

companies,  how  disposed  of,  134 

Against    coiriinissioncr   for  failure    to 

perforin  duties,  50 

Against  clerics  and  olher?,  for  making 

false  returns  of  births,  &c.  144 

Against  any  person  for  false  informa- 
tion in  relation  to  births,  &o.  144 

FIRE  ARMS. 
Are  subjects  of  taxation,  173 

FOREIGN  INSURANCE  COMPANIES. 

Agents  to  pay  license,  59,  76 

Penalty  for  faihire,  6-'),  76 
Condition  on  which  they  may  make 

contracts,  131 

Agents  to  be  of  this  state,  131 

How  power  of  attorney  filed,  131 

Vacancies  in  agency,  1312 

Process,  how  served,  132 

Penalty  for  violation  of  act,  }?yi 

Who  deemed  an  agent,  132 

Returns  nf  agent  to  auditor,  132 

Tax  on  premiums,  133 

Penalty  lor  failure  lo  make  return,  133 

Bond  requin.'d  of  agHUt,  133 

Penalty  lor  agent  acting  illegally,  133 
CoMimonwealih's  attorney  lo  enforce 

net,  133 

How  fines  disposed  of  134 

License  tax  to  be  in  lieu  of  other  tax,  134 

Auditor's  instructions,  152 

FEOUR. 
When  no  license  for  sale  of,  required,      171 

FORMS. 

Commissioner*  to  furnish  tix  payer 
wilh  i)r()[ier  forms  of  such  lists  and 
valiiaiions  as  prescribed  liy  law. 

When  such  tax  payer  shall  fill  up 
blanks  and  return  the  form  to  com- 
missioner or  clerk. 

Form  of  oath  of  tax  payers, 

25 


39 


Of  delinquentland  returns,  104 

Form  of  oath  of  shorifF,  104 

Of  tax  payer's  atiidavit,  39 
Of  commissioners'  affidavit  on  their 

books,  46 
Of  clerks'  certificate  on  commissioners' 

books,  48 
Auditor's  duly   to  furnish  forms  for 

land  and  property  books.  «fcc.  16 
For  births,  marriages  and  deaths,  144 
For  license  returns.  155 
Of  a(ii(hivits  to  license  returns.  155 
Of  delinquent  lists  of  lands,  104 
Of  .sherilis'  atiidavit  on  delinquent  lists,  104 
Of  commissioners'  affidavit  on  delin- 
quent lists,  154 
01'  refunding  order,  179 
Of  witness's  allowance    in  case   of 

felony,  180 
Of  witness's   allowance   in  case    of 

misdemeanor,  180- 

Of  license  to  merchants,  180 

Of  receipt  for  same,  18.1. 

FRAME  WORK. 

When  brought  into  the  slate  to  be  put 
together,  shall  not  be  sold  without 
license.  GO 

Penalty  for  failure  to  obtain  license,  65 

FREE  NEGROES. 

List  to  be  returned  by  commissionei' 

to  auditor,  128 

Penally  on  commissioner  for  failing  to 

report,  128 

Tax  fin  free  negroes,  145 

Fund  to  be  applied  for  ren^oval  of,  146 

Tax  on,  84, 145 

Information  of,  to  be  given  to  grand  ju- 
ries. 123 
Tax  on  seal  for  registration,  to  he 

charged.  145 

Licenses  not  granted  to  free  negroes 
to  keep  iui  ordinary  or  sell  ardent 
spirit.s,  58 

FRUIT  TREES,  &c. 

When  to  obtain  license  for  sale  of,  59 

When  oxem()tfrnm  license  lax,  63 

Penally  for  failure  to  obtain  license,  64 


GAMING. 

.4it  ordinary  and  house  of  private  en- 
tertainment prohibited, 

Permission  to  play,  when  presumed. 

Wlif'n  not. 

Penally  on  tavern  keeper  hiring  lo 
another  any  oiU-house  for  purposes 
of  gaming. 


121 
121 
121 


121 


194  INDEX 

ProsiiiDplion  of  law,  121 

GOOD  CHARACTER. 


Necessnry  to  oblJiin  license  to  sell  ar- 

<ienl  s|)iriis  iis  iiii'rcli;iiit,  72 

Kt;cess;iry    lo   obiiiiii   liccn.se  to   keep 

iioiise  of  ciiltrtaiiimeiil,  119 

GRAND  JURIES. 

To  bo  fiirnished  wiili  list  of  persons 

violaiiiig  rcveiiiU'  liiw.-i,  56 

Free  negroes  reiniiiiiiiig  in  state  contra- 
ry U)  law,  ti)  bu  reijorled  lo,  128 


HEADS  OF  FAMILIES. 

To  give  inforinniioti  to  commissioners 
of  birilis,  deaihs,  &c.  I'lO 

Penalty  for  failure  to  give  such  infor- 

niaiion,  14:^ 

Fine  for  giving  false  information,  144 

HORSES. 

Sales  of,  prohibiied  wiihcnt  license,  .50 

Penally  Inr  t-ellirii;  wiilimu  license,  (i4 

When  brouiilit  into  ibis  slate,  tax  on,  9ii 

Sales  of,  on  couiniission,  9o 


HOTEL  FURNITURE. 
Is  exempt  from  taxation, 


26,  170 


HOUSEHOLD  AND  KITCHEN 
FURNITURE. 

Listed  in  the  ao^gre^aie,  40 

If  lists  ni>l  fiiini>hed,  how  information 

obtained,  4U 

HOUSES. 

Agents  for  renting,  to  obtain  license,  60 

ICE. 


Sale  of  northern  ice  prohibiied  with- 
out license, 

INCOMES. 


64,59 


How  to  be  listed,  32 

What  incomes  exempt,  32,85 

Tax  on,  K-. 

Of  overseers,  how  and  when  taxed,  167 

Of  ofticers  of  government,  tax  on,  how 

paid.  65 

Of  non-rosideriis.  28,  29,  166 

Of  members  of  the  general  assembly, 

taxed,  170 


INCORPORATED  .TOINT  STOCK 
COMPANIES. 


Capital  to  be  ascertained. 
What  properly  ext'inpied. 
How  and  when  taxed. 


33 
33 

165 


INCORPORATED  TOWNS. 
Defined  with  respect  to  revenue  laws,      172 

INSURANCE  COMPANIES  AND 
SAVINGS  INSTITUTIONS. 

Not  declarinfr  dividends,  how  taxed,  3.3 
Dt'clariiig  dividends,  how  taxed.  33,  8.5 
I'eiiahy  lor  violating  revenue  laws,  76 
Rate  of  taxation  on  dividends,  85 
Lists  to  be  put  at  end  of  commission- 
er's properly  buoU,  33 

INTEREST. 

On  arrears  of  taxes  to  be  charged,  22 
On  public  bonds,  to  be  ascertained  for 

taxation,  31 

Tax  on  such  interest,  84 
On  balances  unpaid  by  sheriff,  at  what 

rale,  109 

INTERNAL  IMPROVEMENT  COM- 
PANIES. 

Slaves  hired  by,  where  to  be  listed.  36 

Solvent  bonds,  secntilies,  &c.  ascer- 
tained, 30 

Real  estate  to  be  assessed  as  in  other 

rases,  37 

What  properly  exempt  from  taxation,         37 

To  report  quarterly,  and  what  to  re- 
port, 35 

VVIien  partly  in  the  slate,  what  to  re- 
port, 3-5 

Penalty  for  failure  to  report,  35 

JOINT  STOCK  COxMPANIES. 

How  listed,  33 

JUDGMENTS. 

List  of  all  judgments  for  lands  to  lie 
furnished  by  clerk  to  coniinissioner, 
when,  14 

To  be  entered  by  clerk  against  Jheritf 

for  taxes,  wiibont  notice,  80 

Rendered  wiiiioiit  notice  agsfinst  she- 

ritf  for  licen>e  lax,  80 

For  taxes  a:;ainst   person  indebted  to 

person  .'Ksessed  wilh  taxes,  102 

May  lie  by  defmll,  103 

May  be  delivered  by  any  person  to 
commissioner,  15 


INDEX. 


195 


JURIES. 

Grand  juries  to  he  fiirnislied  with  lisl^ 

of  persori-i  vii>|.itiii;i  revenue  laws,  5G 

To  be  clviri;eil  by  aiioniey  for  llio 
coitirtioiiweMlih,  to  enquire  into  vio- 
luiiuns  of  revenue  laws,  56 

JURISDICTION. 

Cninmissinnor's  jurisdiction  confined 

to  his  district,  12,  163 


LANDS. 

Conveyed,  to  bt;  transferred  by  com- 

missioner,  bow,  16 

Regisier  to  certify  grants  to  commis- 
sioner, l.j 

To  bo  cliarged  to  person  to  whom  con- 
veyance or  partition  is  made,  18 

Lands  becoming  property  of  ditTerent 

owners,  how  assessed,  19 

Mistakes  in  hind  book  lo  be  conected, 

19,  101 

Auditor's  construction  of  this  section,        161 

But  lands  correctly  charged  to  one  per- 
son, shall  not  be  traiijferred  without 
evidence  of  record,  19,  161 

When  land  to  be  charged  on  commis- 
sioner's hook  to  heir,  19 

When  to  devisee,  and  wiien  to  dece- 
dent's estate,  19 

If  luml  in  one  county  is  erroneously 
assessed  in  another,  how  to  be  en- 
tered in  the  proper  county,  19 

Lands  l)iug  pariiy  in  one  county  and 
partly  in  another,  where  lo  be  en- 
tered, 20 

What  buildings  on  land  to  be  assessed, 

and  what  to  be  done,  20 

Where  laud  lies  in  more  than  one 
county,  and  a  part  conveyed  where 
assessed,  what  to  bi;  done,  20 

Omitted  patented  lands  to  be  entered, 
assessment  tf)  be  made,  and  taxes  lo 
be  charged  from  date  of  patent,  if 
issued  since  1832.  20 

Interest  to  be  charged  on  arrears  of 

taxes,  21 

The  2-;ih  section  not  to  be  construed 
to  snliject  bona  fide  purchasers  to 
the  arrears  of  taxes,  nor  to  release 
forfeited  lands,  21 

Belonging  to  the  commonwealth  to  be 

transmitted  to  auditor.  123 

Taxes  on,  and  what  included  therein,         83 

Where  mineral  and  surface  titles  exist, 
valu(!  of  each  to  be  assessed  by  com- 
missioner, 117 

Notice,  «&c.  117 


LAND  BONDS. 

To  be  taxed  as  any  other  bonds, 

LAND  BOOK. 


158 


Form  to  be  prescribed  by  auditor,  24 

Tracts  of  land  to  be  enteri-d  se|)arately,      24 
What  notes  and  other  facts  are  to  ap- 
pear ill  table.  24,  25 
How  columns  are  to  be  added  up,  45 
Total  amount  of  taxes  and  subjects  of 
taxation  to  be  entered  at  the  end  of 
the  hook,  45 
How  to  be  compared,                                      47 
Who  to  assist  in  examination,                        47 
Matters  of  diirerence,  to  be  submitted 

to  c'lmmoiiwealth's  attorney,  4S 

Clerk's  certificate   lo    be   annexed   to 

book,  48 

What  to  slate,  and  form  thereof,  48 

Penahies  on  clerk  for  failure  to  exa- 
mine and  certify  books,  49 
One  copy  of  land  and  property  books 

to  be  nUaiiieil  by  clerk.  49 

List  of  commonwealth's  lands  to  be 

transmitteil  to  auditor,  123 

Auditor's  instructions,  161 

LAVVYCRS. 

To  be  listed  for  license  tax,  CO 

Amount  of  license  tax  to  be  paid,  94 

To  make  oath  not  to  pass  sm  di  notes,  127 

License  not  limited  to  one  county,  6iJ 

LEATHER. 

Shall  not  be  imported  and  sold  without 
license,  171 

Farmer  may  sell  for  neighbor  without 
license,  171 

LEVIES. 

To   be   extended   in   commissioner's 

books,  122 

Books  not  to  be  delayed  from  return 
and  delivery  for  that  object,  157 

LICENSE  TAX. 

Who  to  obtain  license,  58 

Who  exempt  frorn  license  tax,  61 

What  license   grimed    for   one  year, 

and  not  transferable.  67 

From  what  license  no  abatement  is  to 

be  made,  68 

What   license   to  terminate  at  a  par- 

ticiilir  period,  63,  69 

What  license  iran-jferable,  and  how,  69 

When   and    bow   license  apportioned 

for  part  of  the  year,  69 


196 


INDEX. 


Persons  pnyiiign  licnTise  for  piirt  of  a 

yniir,  \o  pay  specific  i:ix  next  yo.ir,  71 
License    to    ovvnnrH   of   Kliillions   nnd 
j;ickiis.«R9   to    begin   at  any  titne  ot' 

the  yciir.  but  lo  exjiire  Ist  January,  C8 
Classiiied  list  (o  be  tlcliveref!   to  she- 

rifl'  iiml  auditor,  77 
Not  <,'ranled  to  free  negroes  to  sell  ar- 
dent :;pirii.s,  58 
List  for  auditor  to  be  relumed  on  oath.  155 
llow  granted,                                            67,  lot) 
What  consiitntes  a  license.  GO 
Retailers  of"  liquor,  keepers  of  ordina- 
ries, private  entertuinmeiil  and  bow- 
ling saloons,                                          S6, 87 
How  tax  refunded  if  license  refused,  73 
Who   may  sell  without  license,   and 

wiiat,  G3 
Who  lo  obtain  license ;  commissioner 
to  deliver  certificate  of  the  license 

to  be  obtained,  CG 
Privileges  not  to  be  exercised  without 

licenser  TjS 

How  tax  determined  on  ordinaries,  5S 
Upon  what  principle  houses  not  rented 

.    to  be  asceriaiiied,  70 

To  keepers  of  oidiiiaries,  7(J 
Merchants,                                                 71,  lol 

To  be  obtained  for  each  store,  71 

Specifie  tax,  what,  71 
For  second  year  to  be  in  proporliun 

to  sales  of  previous  year,  71 
Appeal  aiiovved  lo  merchants  and 

oihers.  70,  72 

If  to  include  permission  to  sell  spirits, 

what  tax  to  be  paid,  71,  72 

Merchant  to  !)e  of  good  character,  72 

What  to  state,  73 

If  commission  inerchant,  what.  89 
Court  to  authorize  commissioner  to 

alier  license,  74 
To  whom  payable,  70 
When  to  be  accounted  for  by  sherifi',  79 
Judiiment  vviiiiont  notice  against  she- 
riff for  failure  lo  pay,  SO 
To  expire  at  April  conif,  69,  151 
How  appoitioned  part  of  the  year,  6!) 
List  of  licenses  to  be  returned  to  auditor,  78 
When  and  what  to  specify,  78 
When  payable,  79 
Delinqneuis  returned,  81 
When  to  be  paid  into  the  treasury,  79 
What  additional  time  given  in  certain 

cases,  107 
When  license  may  be  transferred  with- 
out leave  of  court,  70 
On   ordinaries  and   houses  of  public 

entertainment,                                       86,  151 

On  boarding  houses.  &c.  86 

On  cook  ^!lops  and  eating-houses,  86 

On  dealers  in  malt  liquors,  93 

On  stock  brokers,  93 

Wheu'license  to  expire,  69 


Persons  doing  bnsines.^  willioul  license, 
to  be  assessed  four  limes  the  amount 
of  tax  otherwise  in)posed,  70 

What  deemed  a  s.-ile  vviihout  license,  GO 

Not  granted  to  sell  goods  on  board  of 

vessel.  74 

Penally  for  making  siicii  sale,  74 

Oath  not  to  pass  small  notes  required 

before  license  can  be  granted,  127 

LIMITATIONS. 

Of  conn's  power  lo  correct  erroneou.^ 

assessments,  54 

When  court's  order  lo  be  presented  to 
auditor,  55 

LiaUOR. 

If  made  by  the  producer  ont  of  his  own 
fruit  or  grain,  not  to  be  taxed  to  the 

manufacturer,  61 

If  not  so  manufactured,  tax  to  bs  paid,  Gl 

Penalty  for  selling  wi'.hont  license,  (''4 

License  may  be  revoked,  74 

Merchants  to  sell,  what  tax,  89 

Oath  to  be  taken  by  ordinary  keeper,  127 

Oath  by  merchant,  127 

Penalty  for  selling  without  a  license,  74 

LISTS. 

Of  deeds  of  conveyance,  to  be  certified 
to  commissioner,  13 

Of  judgments,  decrees  and  partitions, 

the  same,  14 

Any  person  inay  procure  statement  of 
judgment  for  commissioner,  15 

What  property  to  be  listed  for  taxation, 

25,  37 

Persons  and  slaves  to  be  ascertained  and 
classified,  29 

Incomes  to  be  listed,  32 

How  to  list  money  and  bonds,  31 

Capital  where  no  license  is  required.  34 

Slaves  hired  by  internal  improvement 
companies,  33,  36 

Of  taxable  subjects  and  levies,  how  pro- 
cured, 37 

To  have  reference  lo  1st  day  of  Febru- 
ary,  31,  38 

If  person  be  absent  from  home,  how  list 
obtained,  39 

Wiih  whom  notice  left,  39 

Within  what  time  and  how  list  to  be 
made  ont,  40 

Lists  of  licenses  evidence  against  she- 
riffs, 79 

Lists  of  licenses  to  be  returned  to  audi- 
tor, 78 

When,  and  what  to  specify,  78 

When  payable,  79 

Voters  lo  be  listed  by  commissioner,         135 


IXDEX. 


197 


To  show  the  district  in  which  voter  re- 
sides, 135 
How  many  lists  to  be  made  out,  135 
To  whom  returnable,  ]35 
Lists  of  voters  to  be  given  to  commis- 
sioners of  elections,  137 
Such  list  priuiu  facie  evidence  of  right 

to  vole,  137 

Evidence  UKiy  be  rebutted,  137 

Lists  of  land  belonging  to  common- 

wealtli,  transmitted  to  aiaditor,  123 

Omitted  lists,  how  charged,  44 

Lists  of  delinquents  to  be  sent  out  by 

auditor  for  collection,  106 

LIVERY  STABLES. 

To  obtgiin  license,  58 

Wliat  deemed  a  livery  stable,  61 

LOTS. 

To  be  assessed  at  the  same  rate  as  land 

in  the  country,  24 

What  to  be  siiovvn  in  table  of  town  lots,     25 
Buildings  omitted  by  the  assessor,  to  be 
added,  22 


MALES. 

AV'hite,  nnuiber  to  be  ascertained,  30 

Tax  on,  84 

MANUFACTURING  OR  OTHER 
MILLIS. 

Value  of  machinery  to  be  assessed,  23 

MAPS. 

Sale  prohibited  without  license,  64 

MECHANICS. 

If  resident  of  the  stale  not  required  to 
obtain  license  to  exhibit  their  ovv-ii 
work,  62 


Quack,  &c. 
license, 


MEDICINES. 

not   to   be  sold  without 

MENAGERIE. 


To  obtain  license, 
Tax  on  license. 
Auditor's  instructions. 


MERCHANDISE. 


To  obtain  license  to  sell, 
Wha"t  included  as, 


59 


60 

93 

174 


Goods  exchanged  not  prohibited,  CI 

If   man ufuc lured  in  the  state  by  the 
seller,  exempt,  63 

MERCHANTS. 

Prohibited  from  selling  goods  without 

license,  59 

License  must  V,e  for  each  store,  71 

Shall  for  the  first  year  pay  a  specific  tax,    71 
No  change  of  name,  &c.  to  be  consi- 
dered as  commencing  busines.-!,  71 
For  second  year,  tax  to  be  in  propor- 
tion to  pp.les  of  previous  year.  71 
In  case  of  disagreement  as  to  amount 

of  sale,  merchant  may  appeal,  70,  72 

If  license  include   permission  to  sell 

ardent  spirits,  what  tax  to  be  paid,     72,  8G 
Must  be  certified  to  be  of  good  cha- 
racter   before    permission    will    be 
granted,  72 

License,  what  to  state,  73 

Tax  on  license,  88,  lo2 

When  tax  proportioned  to  sale,  71 

If  privilege  includes  license  to  sell  li- 
quor, lax,  what,  72 
To  continue  business,  what,                           71 
Merchant  tailors  and  other  trades  and 

callings,  simil.irly  taxed,  59 

Tax  on  con)niission  merchants  and  to- 
bacco auctioneers,  S9 
If  goods  were  imported,  a  deduction 

allowed,        "  72 

Auditor's  instructions  as  to  their  rights,     151 
How  far  exempt  from  taxation,  32 

Auditor's  instruciions,  151 

Merchant  to  render  statement  on  oath 

of  the  amount  of  bis  sales,  72 

Removing,  may  have  license  altered,  74 

MERCHANT  TAILORS. 

Not  to  sell  without  license,  59 

Penalty  for  selling  without  a  license,  65 

MILLS. 

Mill  sites,  how  taxed,  IGl 

MILL  TAX. 

When  paid.  35 

Proceedings  to  be  had  when  company 

failed  lo  pay  such  tax,  36,  97 

MINERALS. 


Tax  on  to  be  apiiorlioned  between 
owner  of  minerals  and  owner  of 
surface, 

Couiniissioner  to  determir/e  value  of. 

Redress  for  persons  aggrieved  by  such 
assessment. 

Notice  to  be  given, 


117 

117 


117 
117 


198 


INDEX. 


MINISTERS. 

Ddiics  ill  rfg:ir(l  to  biillis,  miirriages 

iiinl  (ItNilli-i, 
Willi  to  set  forth  in  their  record, 
Peii.illy  ("or  iioii  coiiipliMiire, 
Pen-ilty    lor  iiiukiiig    fuUe   entry    of 

hirilis.  &c. 
Incomes  exempt  from  tax, 

MINORS. 

Listing  minors,  how, 

MISTAKES  IN  LAND  BOOK. 

Commissioner  to  correct  miritukes  in 

land  l.ooU.  ID,  47 

Land  correclly  ciiarped  to  one  person, 
i-liali  not  be  allerwards  Ir.insferred 
to  another,  without  evidence  of  re- 
cord, ]!) 


13-^ 

144 
32 


176 


MONEY. 

Definition  of  term. 

Who  to  fist  money  deposited  to  the 
credit  of  a  suit. 

Money  belonging  to  internal  improve- 
ment companies,  how  taxed, 

Taxerf  on  profits. 

What, 

Of  nonresidents,  how  taxed. 

As  cajiilal  employed, 

Money  iransmitied  to  auditor, 

Money  sent  into  other  states. 


31, 


30, 


2C 

2<) 

3.-) 

•26 
llili 
]()!) 
149 


NEGROES. 


Tax  on  free  negroes, 

List  to  he  returned  by  commissioner 

to  anditor. 
Penally  for  filling  to  report. 
Fund  to  be  applied  for  removal  of, 

NEW  BUILDINGS. 

Newly  erected  buildings  to  be  assessed, 

At  what  rate. 

If  unlit  for  use,  not  to  be  assessed, 

If  incrensed  in  value  by  addition,  to  be 
assessed,  ' 

If  from  decay  or  oilier  cause,  the  build- 
ing be  destroyed  or  reduced  below 
$10(1,  iis  value  to  be  deducted  from 
assessment. 

Auditor's  instructions, 


14o 
123 

14U 


23 
W2 


NEW  COUNTY. 

Court's  jurisdiction  before  organization 
of  new  county,  223 


After  organization,  125 

Taxes  aii(J  levies  asseised  before  time  of 

holding  court,  how  collected,  125 

Powers  of  olliccrs  of  old  county,  Jib 

Auditor's  constrtiction  of  law,  )56 

Commoiiweallh's  lands  in,  126 

NON-RESIDENTS'  DEBTS. 
Debts  to  be  listed  and  taxed,  31,  166 

NOTARY  PUBLIC. 

Penalty  for  failure  to  report  to  auditor,     115 
Not  to  receive  any  money  from  llif-  trea- 
sury until  he  renders  account  of  taxes, 
anil  pays  the  same,  115 

When  the  money  received  by  him  i.s 

payable,  ]  16 

OATHS. 

Of  commissioner  of  revenue,  46 

(Commissioners  may  administer  oaths,  38 
Answers  to  questions  of  commissioners 

to  be  on  oath,  33 
Form  of  oath  of  lax  payer,  39 
Auditor's  iiistrnelions,  173 
Required  of  all   persons  obtaining  li- 
censes, not  to  pass  small  notes,  127 

OLD  BUILDINGS. 

Value  of  old  buildings  omitted  by  asses- 
sor to  be  assessed,  22 
ir  increased  in  value,  to  be  assessed,  22 
If  from  decay  or  other  cause,  the  build- 
ing be  destroyed  or  reduced  below 
$100,  its  value  to  be  deducted  from 
assessment,                                                   22 


OMITTED  TAXES. 

On  lands,  how  entered  and  taxed, 
On  personal  property,  how  taxed. 


20,  160 
44 


ORDINARIES  AND  HOUSES  OF  PRI- 
VATE ENTERTAINMENT. 

To  be  taxed  according  to  their  yearly 

value,  86 

If  not  rented,  how  to  be  ascertained,  70 

Persons  diss.itisfied  with  valuation,  may 

appeal  to  court,  70 

Who  deemed  to  keep  an  ordiuiiry,  119 

Ordinary  licens-  includes  permission  to 

sell  ardent  sjiiriis.  74 

Who  deemed  lo  keep  a  house  of  private 

enteriainment,  119 

License  to  be  granted  by  court,  119 

Discretionary  power  of  court,  119 

Refusal  ol'  license  to  be  entered  of  re- 
cord, 120 


INDEX. 


199 


Lux'iipe  itipreaftcr  not  to  be  giniiled;  ex- 

cefiiiDii,  120 
What  lo  be  kept  in  ordinaries  for  travel- 
ers, 120 
Where  drinU  may  be  kept,  1'2U 
ir   <iccii|)icd    by  proprietor,  how  ascer- 

t.iiiieiJ,  71 
License  to,  may  be  revoked  on  motion 

of  eomiiKinvveahh's  allortiey,  120 

When  ciinrt  shMll  revoke  hceiise,  1*2(1 

(jiiMiiiig  in,  prohibiled,  121 

Penally  (or  f;:miing  in,  121 

Permissidii  to  play,  [jresnnicd,  121 

When  not,  121 

Prcsumpiion  of  law,  121 

License,  iiow  granted,  119 

Ainoiini  of  tax  on  boarding  bouses.  «S;c.  8G 

Furniiiire  in  or<)inariHS  not  to  be  taxed,  170 
How  the    l<eept!r   may   liu  asset^sed   four 

limes  the  r)rdinary  tax,                        70,  170 

OVERSEERS. 


How  taxed, 

OYSTERS. 

Not  liable  to  a  license  tax, 


IG- 


17:3 


PAMPHLETS,  NEWSPAPERS.  &c. 

WbiMi  published  in  this  state  no  license 

required,  (J2 

'I'ax  on  resident  dealer  in,  it  I 

Tax  on  lion  resident,  Ul 

PATENT  RIGHTS. 

Not  to  be  sold  without  license.  .^iH 

Penally  for  failiire  to  obtain  license,  (i4 

Tax  on  sale  of,  91 

PENALTIES. 

How  recovered,  81 

Where  action  may  be  broni;ht,  81 

On  old  ks  of  courts  for  failing  to  Irans- 
mii  to  aiiiliior  copies  of  commission- 
ers' lioiids.  E5 
On  person    failing  to  deliver  commis- 
.sioners'   papers   and    l)ooks,  forfeit 
$100,                                                             15 
On  oiinimissioner  for  failing  to  assess 
land  named  in  register's  abstract,  to 
commonwealih,  18 
Penally  to  grantee,                                                 18 
For  failure  to  examine  commissioners' 

books,  49 

On    commissioner,    for    making    false 

eniry.  50,  13H 

For  fiiling  to  deliver  books.  50 

On  coniiiiissioMers,  for  failing  to  call 

on  persons  for  list  of  jiroperty,  38 


On  commissioner,  for  failing  to  admi- 
nister oath,  33 

On  tax  payer,  for  failure  lo  furnish  list,  41 

On  tax  payer,  for  refusing  to  exhibit 
properly  to  commissioner  lor  valu- 
ation, 41 

For  vinjation  of  license  law.  63,  64.  74 

For  (ailing  to  obtain  a  license,  65 

On  commissioners,  for  disobeying  au- 
ditor's insiriiciions.  16 

On   sheriffs,  for  returning  real   estate 

delinqtieiil  vviieii  taxes  were  paid  105 

On  slienlis.  for  returning  l.uids  deliii- 
cpient  when  taxes  might  have  been 
collected,  106 

For   keeping  an    ordinary   without   a 

license,  63 

On  merchants,  for  selling  goods  with 

out  license,  64 

On  commissioner  of  the  revenue  for 

failiii<j  to  report  his  own  property,  46 

For  sellitig  g()(i<ls  on  any  vessels  in  ihe 

tide  waters  of  this  slate,  74 

For  selling  ardent  s()irits,  G4,74 

For  selling  ardent  spirits  after  revoca- 

li.iri  of  license,  75 

Against  aiiciioiieers,  H5 

Against  agents  of  insurance  companies,     0.'> 

Against  brokt^rs,  (55 

.Against  demists.  65 

.Against  owners  of  stallions  and  jack- 
asses, GG,  77 

For    exhibiting   sho»vs,    &c     wiihonl 

lic(!nsc,  65 

On  commissioners,  for  failing  to  per- 
form their  duties,  50 

For  fraiululeiit  entry  of  voter  by  com- 

mi—ioner,  136 

On  ministers,  fipr  non  compliance  with 

registration  act.  ]39 

Against  coroner,  for  failure  to  keep  re- 
gister  of  deaths.  143 

On  heads  of  families,  for  failing  to  give 
iiilormation  lo  commi.-sioner  of  births 
and  deaths,  143 

On  commis.-ioner,  (or  failing  to  obtain 

inforniaiion  rf'sjieciing  luilhs.  iS;c.  143 

On  commissioni-r  for  ("ailing  to  relurii 

books  to  clerk  of  court,  .'jO 

On    commissioner,    (or    making    false 

entry,  22.  50 

On   pli\sician,  for   making  false   entry 

of  birihs,  144 

On  mini>ier,  tor  making  false  entry  of 

hirihs,  iVc.  144 

(.)ii  coroner,  for  making  false  entry  of 

births,  cV:c.  144 

On  heads  of  fimilies   for  giving   false 

informaiioii,  J44 

On  foreign    insurance  companies,  for 

failing  to  maUe  return,  )33 

On  agents  of  forei^'ii  insurance  com- 
panies, for  acting  wiihoiit  law,  133 


200 


INDEX. 


On  internal  improvemenf,  for  fuiline 

to  report, 
For  violaiinn  of  the  act  re1:iling  to  fw- 

rnign  insurance  coinpiinies, 
On  baniis,  for  failing  to  report  to  auditor, 
On  banks,  for  failing  to  certify  that  no 

dividend  has  been  declared, 
On  conin)i.->-ioner,  for  failure  to  return 

list  of  licenses, 
On  personal  representative,  fur  failing 

to  comply  with  act  respecting  estates 

of  decedents, 
On  officer,  for  failing  to  report  w^rit 

lax  to  auditor, 
On  commissioner,  for  failing  to  deliver 

books  to  successor  or  make  the  co- 
pies required. 
On  secretary  of  the   commonwealth, 

for  failitig  to  report  to  auditor, 
On  notary  public,  for  failing  to  report 

to  auditor, 
For  all  violation  of  the -revenue  laws 

not  specially  named, 
On  comnjissioner,  for  failing  to  extend 

county  levy. 
On  commissioner,  for  failing  to  return 

list  of  free  negroes  to  auditor. 
For  gaming  at  ordinary   or  house  of 

private  entertainment. 
On  keeper  of  ordinary,  for  gaming  at 

out  house, 
Presumption  of  law. 
For   following  a  licensed  occupation 

without  obtaining  a  license, 
For  violating  license  law, 
On  rail  roads  omitting  to  report  pas- 
sengers and  pay  lax. 
On  express  con)panies  failing  to  report 

to  auditor. 
On  commissioner,  for  fiiilure  to  give 

bond. 
On  commissioner,  for  failing  to  comply 

with  requirements  of  3t)th  section. 
On  clerks,  for  failure   to  make  out  list 

of  deeds,  &c.  for  commissioner, 
On  owner  of  land,  for  failing  to  enter 

correctly,  ^ 

PERIODICALS. 

When  published  in  this  state  no   li- 
cense required  for  sale  of, 
Tax  on  resident  dealer  in. 
Tax  on  non  resident  dealer  in, 

PERSONAL   PRIVILEGE. 

License  a  personal  privilege,  and  not 
transferable, 


35 

132 
111 

112 

78 

113 
115 

47 
115 
115 

G6 
122 
123 
121 

121 

121 

70 
C6 

97 

95 

13 

21 

14 

22 


G8 


Penally  for  making  false  entry  of  births, 

&"..  144 

Tax  on  license,  94 

To  taice  oath  not  to  pass  small  notes,  127 

Not  to  practice  without  license,  GO 
Only  required  to  obtain  license  in  one 

county,  G2 

Penalty  for  practicing  without  license,  G5 

PORTER,  ALE  AND  BEER. 

Included  in  license  to  sell  ardent  spirits,  G2 

Penalty  for  vending  v»-ithout  license,  G4 

PRINTS. 

When  pnblisiied  in  this  state,  no  license 

required  for  sale  of  62 

Tax  on  resident  dealers  in.  91 

Tax  on  non-resident  dealers  in,  91 

PRIVATE  BONDS. 

How  to  be  taxed,  31 

Auditor's  instructions,  164 

PRIVATE  ENTERTAINMENT. 

Keeper  of,  to  pay  license  tax,  58 

Penally  for  failure.  G3 

Penalty  for  gaming  at  house  of,  121 

Permission  to  play  presumed,  121 

Presumption  of  law,  121 


PROFIT. 


Sale  of  horses  for, 
Sale  of  slaves  for. 


59,64 
59 


PHYSICIANS. 

Shall  keep  books,  and  make  record  of 
deaths, 


142 


PROPERTY. 

Who  to  list  property,  23 
What  property  to  be  listed  by  agent,  29 
Persons  and  slaves  to  be  ascertained,  30 
All  ()roperty  not  expressly  exempt,  sub- 
ject to  taxation,  57 
Tax  on,  and  what  included  therein,  S3 


PROPERTY  BOOK. 

How  made,  41 

Public  fax,  how  extended,  45 

PUBLIC  BONDS. 

Interest  to  be  faxed,  84 

No  deduction  from  tax  on  account  of 
what  the  holder  owes,  164 


QUACK  MEDICINES. 
Specific  tax  not  to  be  assessed,  if  the 


INDEX. 


201 


person  vending   it  be  a  merchant 

paying  a  tax,  91 

Tax  on  license  for  sale  of,  91 

Not  to  be  sold  without  license,  59 


RAIL  ROADS. 

Companies  to  report  travel  on  their 

roads,  97 

Penally  for  failure,  97 
Tax   on  passengers  in  lieu  of  other 

taxes,  97 

Tax  on  freights.  97 

When  exempt  from  tax  on  lands,  97 
Penalty  for  failure  to  pay  tax,  97,  3G 
Employees,  how  taxed,                                167 

What  land  may  be  taxed,  37 

REAL  ESTATE. 

What  included  as,  83 

Tax  on  real  estate,  83 
How  omitted  lauds  to  be  taxed,           20,  160 

RECEIVERS  OF  COURTS,  &c. 

How  to  list  moneys  and  bonds,  34 
How  moneys  under  control  of,  to  be 

taxed,  29 
Moneys,  bonds  and  debts  in  their  hands 

to  be  taxed,  3'1 


REDRESS. 

Against  erroneous  assessment, 

REFRESHMENTS. 


54 


To  sell  in  theatre,  to  obtain  license,  60 

Penalty  for  failure,  65 


REGISTER  OF  LAND  OFFICE. 
To  certify  grants  of  lands  to  coramis- 


15 


sioner, 

REHEARING. 

On  judgment  without  notice,  80 

RESIDENCE. 
Is  it  essential  for  purposes  of  taxation,      171 

REVOCATION. 


By  court  of  ordinary  license. 
Penalty  for  selling  after, 

REVENUE. 


Oa  other  than  licenses  when  payable,      107 
26 


On  licenses,  when, 
See  Time. 


SAILING  VESSELS. 

To  be  listed  and  taxed, 

SALARIES. 

To  he  taxed  as  income. 
Rate  of  lax. 

Of  overseers,  how  taxed, 
Of  rail  road  employees,  how  taxed. 
Auditor's  instructions. 
Of  officers  of  government,  tax  on, 
how  paid, 

SALES  OF  HORSES. 

Prohibited  without  license, 
Penalty  for  selling  without  license, 
Tax  on,  when  brought  into  this  state, 
Sales  of,  on  commission  ;  tax, 


79 


175 


85 
167 
167 
107 

85 


59 
64 
98 
98 


SALES  OF  PERSONAL  PROPERTY. 

Contracts  construed  with  reference  lo 


taxes, 


173 


SALES  OF  SLAVES. 


Prohibited  without  license,  59 

Penally  for  selling  without  license,  64 
License  for  sales  of,  on  cunjmission; 

tax,  98 

SALT  WORKS. 

Salt  wells  not  buildings,  so  as  to  be 
added  to  or  deducted  from  valua- 
tion of  land,  163 

SAMPLE  MERCHANTS. 

Proiiibiled  from  selling  without  license,      59 
Tax  on  license,  90 


SAMPLES. 

Sales  by  sample  of  fruit  trees, 
Selling  goods  by  sample, 

SAVINGS   BANKS. 


59 
90 


Shares  in,  how  taxed, 
Wlien  capital  is  to  be  taxed, 
Dividends  taxed, 

83,  85,  165 
165 

85 

SEALS. 

Tax  on, 
Exemptions, 

96 
96 

'202 


INDEX. 


SECRETARY  OF  COMMONWEALTH. 

Penalty  for  fiiiliiig  to  report  taxes 
received,  115 

How  often  recoverable,  115 

ishiill  not  r(^ceivc  :uiy  money  from 
the  tieasnry  until  account  is  ren- 
dered and  money  paid,  115 

When  the  money  received  by  him 

is  payable,  115 

SHERIFFS. 

To  collect  commi>"sioncrs'  tickets,  51 

Re.str.nned  from  collecting  taxes,  how,        Go 
May  distrain  immediately  for  amount 

of  license  tax,  79 

May  sell  on  ten  days'  notice,  79 

How  sherilf  to  account  to  auditor,  79 

His  commissions  and  insolvents  to  be 

allowed,  106 

License  tax  to  be  received  only  upon 
certificate  of  commissioner  showing 
assessment;  79 

All   taxes  !o   he  collected  by  sheriffs 

and  sergeants,  100 

V/hen  to  commence,  100 

When  he  may  distrain  for  taxes,  101 

When  a  justice  may  give  authority  to 

distrain.  103 

When  distress  shall  not  be  made,  101 

Any  goods  and  chattels  liable  to  dis- 
tress, 101 
Tenants  liable  for  taxes,  if  on  leased 

premises,  102 

Restriction,  what,  102 

\Vhcre  land   lying  in  two  counties, 

the  collector  may  distrain  in  either,  102 

No  d.-ed  of  trust  shall  prevent  dis- 
tress or  sale,  102 
Debts  due  to  persons  owing  taxes, 

may  be  taken  for  payment,  102 

Tax  a  lien  on  such  debt,  103 

Judgment  by  default  may  be  given 

for  such  tax(!8,  103 

If  debtor  appear,  to  be  examined  on 

oath,  103 

The  tenant  who  pays  taxes  shall  have 

credit  out  of  the  rents,  103 

Taxes  paid  by  a  fiduciary  shall  be 

refunded  out  of  such  e<iate,  103 

To  return  delinquent  taxes.  104 

Sheriff  shall  not  receive  delinquent 

taxes,  105 

Penally  for  returning  real  estate  de- 
linquent, when  taxes  were  paid,  105 
Returning    lands  delinquent,  when 

taxes  might  have  been  paid,  ]0ii 

Commissions  for  collecting  taxes,      107.  loO 
Reward  for  punctuality,  what,  108 

Liable  to  judgment  for  taxes,  with- 
out notice,  SO 
Taxes  on  licenses  to  be  paid  to  sheriff,       79 


List  of  licenses  evidence  against  him,  79 

License  tax,  when  to  i)o  accounted  for,  79 

Commissions  for  collecting  licenses,  81 
Chargeable  with  interest  for  unpunc- 

tual  payment,  109 

Rate  of  interest,  109 

How  collected,  108 

When  to  be  paid  into  treasury,  79 
What  additional  time  to  be  given  in 

certain  cases,  107 
Duplicate  receipts  to  be  given  for 

collateral  iidieritance  tax,  113 
To   give  information  to  auditor,  of 

violations  of  revenue  laws,  129 
Right  to  appeal    from  judgment  of 

circuit  courts,  80 
Who  may  pay  taxes  to  auditor,  and 

when,  101 

Duty  in  relation  to  levy,  122 

Penalty,  122 

SHIP  BROKERS. 

To  obtain  license,  05 

Penalty  for  failure  to  obtain  license.  Go 

SHOWS  OR  EXHIBITIONS. 

Tax  on  license,  92 
What  exhibition  allowed  without  license,   C2 

.\egro  not  to  take  part  in  show,  (i3 

Auditor's  instructions,  174 

To  obtain  license,  60 

Penalty  for  failure,  C5 
If  contrary  to  town  ordinances,  not 

licensed,  02 

How  taxed,  77 

SLAVES. 

Tax  on  slaves  over  twelve  years  of  age,    84 

Cannot  be  exempt  from  state  taxes,  175 

Penally  for  selling  without  license,  64 

SMALL  NOTES. 

O.ilh  not  to  pass,  required  of  all  per- 
sons who  shall  apply  for  license,     127.  177 

STABLES,  LIVERY. 

To  obtain  license.  58 

What  deemed  a  livery  stable,  61 

STALLIONS  AND  JACKASSES. 

To  be  listed  for  license  tax,  42 

When  license  to  expire,  63 
Penalty  for  letting  to  mares  v/ithout 

license,  6f>,  77 

Auditor's  instructions,  176 
Owner  to  pay  license  tax  in  one  county 

only,  63 


INDEX. 


203 


May  transfer  license  with  sale  of,  68 

Name  to  be  given  in  license,  68 

License  to  uvvners  to  begin  at  any  lime 

of  the  year,  but  expire   the  1st  of 

January, 
Owners  to  obtain  license, 
Penalty  for  failure,  66, 

Tax  on  license, 
Tax  not  to  be  less  than  $10, 
Auditor's  instruction?,  ] 

STATE  BONDS. 


Interest  to  be  taxed,  84 

No  deduction  from  tax  on  account  of 

what  holder  owes,  164 

Tax  on,  by  corporations  and  counties 

restricted,  118 

STATEMENT  OF  PERSONS  AND 
PROPERTY. 


To  be  mnde  out  in  the  form  prescribed 

by  auditor, 
What  included  in  forms, 

STOCK  BROKERS. 

License  tax  on. 
See  Broiiers. 


SUITS. 

Original,  tax  on. 

If  appeal,  writ  of  error,  &c. 

If  in  court  of  appeals, 

SUPERSEDEAS. 

Right  of  auditor  to  appeal  from  deci- 
sion of  court. 


TANNERY. 

Owner  of,  cannot  import  ieatlier  manu- 
factured out  of  state,  and  sell  without 
license, 

Farmer  may  sell  leather  for  neighbor, 

TAXATION,  &c. 

On  lands. 

What  included  therein. 

On  personal  property,  moneys  and 
credits. 

What  included  and  what  exempted, 

Slaves  over  12  years, 

Who  included. 

Free  negroes, 

White  males, 

Profits  on  public  bonds. 

Dividends  of  savings  banks  and  insu- 
rance companies, 


171 

171 


On  incomes,  85 
Toll  bridges  and  ferries,  85 
Licenses,  how  granted,  66 
Ordinaries  and  public  entertainment,  8G 
Boarding-houses,  «S:c.  86 
Cook  shops  and  eating  houses,  86 
Dealers  in  malt  liquors,  93 
Stock  brokers,  93 
Brokers,  93 
Foreign  insurance  agencies,  93 
Specific  taxes  on  merchants,  88 
When  tax  in  proportion  to  sales,  88 
Liquor  license  on  beginners,  89 
To  continue  business,  89 
Other  trades  and  callings  similarly  taxed,  89 
Commission  merchants,  tobacco  auc- 
tioneers and  ship  brokers,  89 
Anclioneeis,  90 
Scale  of  license  in  towns,  90 
Merchants,  &c.  importing  goods,  al- 
lowed a  reduction,  72 
Sellers  of  goods  by  sample,  90 
Quack  medicines,  -  91 
Book  agents  and  print  sellers,  91 
If  non-residents,  91 
Renting  houses  and  hiring  negroes,  91 
Di.-tilleries.  87 
Livery  stables,  87 
Stallions,  &fc.  91 
Limit  to  tax,  92 
Theatre,  92 
Refreshments  in  theatre,  92 
Exhibition  rooms,  92 
Shows,  92 
Circuses,  93 
Menageries,  93 
Billiard  tables,  87 
r^ovvling  alleys,  87 
Physicians,  &c.  94 
Daguerreotypists,  94 
Bank  dividends,  95 
vSuits  in  the  several  courts,  95 
Seals  of  courts,  notaries  or  state,  9C 
Exemptions,  96 
Bounty  warrants  (see  Cod3,  p.  216),  96 
Deeds,  wills  and  administrations,  &c.  96 
When  licenses  expire,  63..  69 
If  for  part  of  a  }ear,  69 
Bagatelle  table,  87 
Real  estate  auctioneers,  90 
Patent  rights,  91 
Express  companies,  94 
Horses,  mules,  &c.  ~  98 
Carriages  and  other  vehicles,  98 
Slaves  sold  on  commission,  93 
Who  may  pay  taxes  to  auditor,  and  when,  101 
On  moneys.  &c.  sent  into  other  states,  30,1(36 
Erroneous  assessments,  •  54,  55 
Persons  doing  business  without  license,  70 
Rail  road  and  canal  companies  to  re- 
port travel,  ,  97 
Penalty  for  failure,  '  97 
Tax  on  passengers  and  freights,  97 


204 


INDEX. 


Exempt  frotn  tax  on  |)ropcrtv, 
Ilecei|il,s  ()('  express  cdinpunies, 
Tax  ilieri!(iii, 

Priiliil)iled  iVom  doing  business  of  a 
broUer, 

TAX  TAYERS. 

To  be  furnished  with  forms, 

PeiiMlty  (or  refusing  to  exhibit  property 
to  ciimitiissioiior  for  vahiatioii, 

Taxes  oiniitKd  one  yeir,  shall  be  en- 
tered on  books  of  next  year,  with 
interest, 

TENANTS. 

Property  lial)lo   to  distress  for  taxes, 

liovv. 
To  have  credit  out  of  rents, 

TERMS  OF  OFFICE. 

Of  sheriffs,  when  to  commence, 

Commissioners  of  the  revenue,  when 
to  cdUMiicnce, 

Jusiices  of  the  peace  and  other  offi- 
cers, wlien  to  conmience, 

Clerks  of  courts  and  surveyor^  (six 
years), 

Auditor's  instructions, 

THEATRES. 

How  taxed. 

Tax  on  theatrical  performances. 

Tax  on  refreshments  tiierein. 

Tax   on    proprietor  of   public    room, 

used  for  exliibilions. 
Tax  on  public  shows, 
Penalty  for  fiilure  lo  obtain  license. 
Tax  on  shows  asid  exhibitions, 
Tax  on  licenses  to  circuses  and  mena- 
geries, 
To  obtain  license, 

TIME. 

When  cominis'=ioners  of  revenue  are 

elected  (-lib  Thursday  in  May),  Acts 

1857-8,  v^  (>2.  p.  28, 
Terms  of   office   (two  years).      Act3 

18.-)7-8,  »J  G-2,  p.  28, 
For  commencing  assessments  (1st  of 

Febru.iry),  ]0,  37, 

Of  qualification  (GO  days  after  election), 
Of  delivery   of  books  to   clerks  (1st 

June),  • 
Of  delivery  of  books  to  sheriff  (I5th 

June), 
Of  delivery  to  auditor  (1st  August), 
When  licenses    expire    generally 

(.►\pril  court), 


in2 

102 


9 

10 

10 

10 
147 


77 
92 
92 

92 
92 
65 
92 

93 
60 


10 

147 

10 

143 

148 
148 


When  lists  of  licenses  to  be  delivered 

to  sheriff  (every  15  days),  77 

When  license  return  to  be  made  to 
auditor  (twice  each  year — lOlh  May 
and  ujonlh  of  Septemlu-r),  78 

When  license  lax  i-i  payable  by  sheriff 
(20ih  May),  and  when  other  reve- 
nue is  payable,  79,  107 

To   return  births  and  deaths  (1st 

August),  142 

For  clerks  to  return  register  of  mar- 
riages (1st  March),  142 

For  clerks  to  return  births,  &c.  (1st 
August),  142 

To  distrain  for  taxes,  101 

To  distrain  for  license  taxes  (imme- 
diately), 79 

For  foreign  insurance  companies  to 
report  (1st  Monday  October  and 
May),  132 

For  clerks,  &c.  to  pay  writ  tax  (15th 

December),  115 

When  taxes  on  land  and  property  paya- 
ble (three  fourths  15th  Dejember,  one- 
fourth  15th  March),  107,  149 

Additional  time  allowed  for  distance,         107 

TOLL-BRIDGES  AND  FERRIES. 

How  valued,  33 

Tax  on  yearly  rent  or  value,  85 

Auditor's  instructions,  163 

TOWNS. 

Defined  with  respect  to  revenue  laws,      172 

TOWN  LOTS.  ; 

To  be  assessed  at  the  same  rate  paid 

for  land  in  the  country,  24 

What  is  to  be  shown  in  table  of  town 
lots,  25 

How  columns  of  figures  are  to  he 
added  up  ;  total  amount  of  taxes  and 
subjects  of  taxation  lo  be  entered  at 
end  of  book,  45 

Duildings  omitted   by  the   assessor,  to 

be  added,  22 


VALUES. 

Of  lands,  how  ascertained,  20,  160 

Of  property  to  be  listed  and  assessed, 
Ii!  c;lse  of  controversy,  how  decided. 
When  tax  payer  released  from  obliga- 
tion to  make  valuation. 
When  commissioner  not  satisfied  with 
Valuation,  how  it  is  made, 

VESSELS. 


69    To  be  listed  and  taxed, 


38 
38 

40 

40 

175 


INDEX. 


205 


Captains   of,  prohibited  from  selling 
wood  without  license, 

VOTERS. 


60 


Commissioners  of  revenue  to  list  whom,  135 

Lists  to  show  district  in  which  voter 
resides, 

To  whom  list  returnable. 

How  many  lists  made  out, 

Where  only  a  portion  of  an  election 
district  lies  within  his  district,  how 
to  act, 

Names  omitted  in  lists,  how  to  be  en- 
tered, and  when, 

Compensation  of  commissioner,  what, 
and  how  paid, 

Penalty  for  fraudulent  entry  by  com- 
missioner, 

By  the  person  listed. 

Lists  given  to  commissioner  of  elec- 
tion, when. 

Lists  to  be  prima  facie  evidence  of 
right  to  vote, 

Pay  of  clerk, 

Evidence  may  be  rebutted. 

Persons  offering  to  vote  in  a  district  in 
which  they  do  not  reside. 

Evidence  of  qualification  required, 


135 
135 
135 


135 

136 

136 

136 
136 

137 


137 
137 
137 

137 
137 


WAGONS,  &c. 

Not  to  be  sold  without  license, 


59 


When  manufactured  out  of  this  state, 

tax  on,  98 

WOOD  AND  LUMBER. 
When  sale  of,  not  prohibited,  62 

WOOD,    COAL    AND    LUMBER 
MERCHANTS. 

To  obtain  license,  65 

Penalty  for  failure,  65 

WRIT  TAX,  &c. 

What,  and  to  whom  payable,  114 

In  what  case  is  to  be  charged,  114 

Deeds  not  to  be  admitted  to  record  till 

taxes  paid,  Il4 

Will  not  be  admitted  to  probate  till 

taxes  paid,  115 

Letters  of  administration  shall  not  be 

granted  till  taxes  paid,  115 

Exception,  115 

Clerks  of  courts  to  make  out  accounts 

of,  when,  115 

To  be  sworn  to  and  transmitted  to  au- 
ditor, 115 
Penalty  on  officer  for  failing  to  render 

account,  115 

Penalty  against  notary  public  for  fail- 
ure to  report,  115 
How  recovered,                                          115 
Taxes  on  process,  96 


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